Best for Impressing Clients: Show your business associates you've got class -- and deep pockets -- by reserving a table at the Financial District's Aqua, 252 California St. (tel. 415/956-9662). It pairs rather noisy power lunching with excellent seafood and wine.

Best Romantic Spot: Anyone who loves classic French cooking will be seduced at Fleur de Lys, 777 Sutter St. (tel. 415/673-7779), under the rich burgundy-tented canopy that swathes the elegant room in romance. Lots of question-popping here, too.

Best for a Celebration: Great food, a full bar, and a lively atmosphere are the key ingredients that make Boulevard, 1 Mission St. (tel. 415/543-6084), the place to celebrate. For more grandiose surroundings and more elbow room, gather your pals around a table at downtown's Grand Café, 501 Geary St. (tel. 415/292-0101). The slick young set should spread their party wings at Butterfly, 1710 Mission St. (tel. 415/864-8999). Care less about fancy food and more about an affordable bill, festive surroundings, and awesome grub? Head straight to the Haight's Cha Cha Cha, 1801 Haight St. (tel. 415/386-7670;).

Best Decor: Celeb restaurant designer Pat Kuleto spent a week sketching sea life at the Monterey Bay Aquarium before applying his Midas touch to whimsical Farallon, 450 Post St. (tel. 415/956-6969). The result is an orgy of oceanic artwork, from jellyfish lamps to sea urchin chandeliers. It's truly a spectacular achievement in restaurant design, although some argue that its underwater antics are over the top.

Best Wine List: Thanks to renowned master sommelier Larry Stone, Rubicon, 558 Sacramento St. (tel. 415/434-4100), is known to have one of the best lists in the country.

Best Pizza: Gourmands and everyday diners squeeze into North Beach's Tommaso's, 1042 Kearny St. (tel. 415/398-9696), for killer pizza and a no-frills Italian cafe atmosphere.

Best Desserts: What a decision! Your sweet tooth can be satisfied in a number of spots around town, including my all-around favorite newcomer Piperade, 1015 Battery St. (tel. 415/391-2555), which woos with astoundingly tasty orange-essence beignets and chocolate tortes; and Absinthe, 398 Hayes St. (tel. 415/551-1590), a glamorously casual and festive restaurant serving seasonal southern French cuisine and sensationally sweet finales by French pastry chef Murielle Roux.

Best Value: No other place in town serves up heaping plates of fresh pasta at penny-pinching prices the way Pasta Pomodoro, 655 Union St. (tel. 415/399-0300), does. It has other locations at 2304 Market St. (tel. 415/558-8123), 3611 California St. (tel. 415/831-0900), and 816 Irving St. (tel. 415/566-0900). Want a little more atmosphere and more sophisticated cooking? Head to Delfina, 3621 18th St. (tel. 415/552-4055), or The Slanted Door, 100 Brannan St., soon to be moving to the Ferry Building; call to confirm its location if you're going (tel. 415/861-8032).

Best Brunch: The Sunday spread at the Terrace Restaurant in the Ritz-Carlton, 600 Stockton St. (tel. 800/241-3333 or 415/296-7465), will set your eyes popping and your feet tapping. Strut around the lavish buffet featuring sushi, caviar, freshly made blinis, and traditional egg dishes. A jazz trio brings even more joy to it all. Book well in advance. Each weekend sells out.

Best Dim Sum: Downtown and Chinatown dim sum restaurants may be more centrally located, but that's all they've got on Ton Kiang, 5821 Geary Blvd. (tel. 415/387-8273), where carts bring the freshest and most delicious Chinese dumplings and other dim sum delicacies to your table.

Best Vegetarian Food: For the food, the view of the Golden Gate, and the redwood booths, go to Greens Restaurant, Building A, Fort Mason Center (tel. 415/771-6222). If you want to experience how rich and varied vegetables can taste, sample the extraordinary five-course tasting menu.

Best Coffee Shop or Cafe: With all the wonderful coffee shops throughout this cafe town, there can be no one winner. We do, however, love the authentic atmosphere at Mario's Bohemian Cigar Store, 566 Columbus Ave. (tel. 415/362-0536), and Caffè Trieste, 606 Vallejo St. (tel. 415/392-6739). If you see another cafe you like, pull up a chair. Just do San Francisco one favor: Stay away from Starbucks and support our unique coffee culture.