Without question, Aqua remains San Francisco's finest seafood restaurant, light years beyond the genre of shrimp cocktails and lemon-butter sauce. In 2003, heralded new chef Laurent Manrique arrived from Campton Place to preside over the tasty traditions of previous chefs Michael Mina and George Merrone, and he continues to dazzle customers with a bewildering juxtaposition of earth and sea. The ahi tartare -- my favorite all-time rendition, period -- is mixed tableside with pears, pine nuts, quail egg, and spices. Glazed Chilean sea bass with mushrooms, scallop, shiso (Japanese basil) tortellini, and miso broth is heavenly light, while the sculptural grilled medallions of ahi tuna with foie gras in Pinot sauce are beyond decadent. Desserts are equally impressive. The large dining room with high ceilings, one big floral arrangement, and otherwise stark decor can be seriously loud, but that doesn't stop power-lunchers from powwowing by day and well-dressed gourmands from feasting in style at night. Steep prices prevent most people from making a regular appearance, but for special occasions or billable lunches, Aqua is on my top-10 list. Keep in mind that there's no valet or street parking at lunch, so you'll have to pull into one of the Embarcadero lots 2 blocks away.