By Brad Balfour and Kevin Smith

GOING TO A GREAT REST aurant has to be an experience that fulfills some fantasy in a meaningful way that staying at home can not really offer. Even if one has a beautiful companion as company and were in the finest home kitchen on earth--and there's a meal prepared with all courses on hand--a restaurant excursion offers an eating experience that the one on home turf can't offer.

The restaurant experience must create a sense of adventure or at least the feeling that in a short two- or three-hour period, you and friends have traveled to another land. That eating affair can sometimes create the notion that you're some incredible power broker off to make the huge deal or that you're the finest charmer and with the right atmosphere will be able to seduce your companion. Smith and Wollensky may not be a simulating experience that produces aphrodisiac but it sure offers a special experience unlike the kind encountered with most ethnic restaurants.

Ever since Smith & Wollensky opened its doors in 1977, it has become one of NewYork's most celebrated steakhouses Created by Alan Stillman to be a premiere fine dining steakhouse, Smith & Wollensky has succeeded beyond even the original expectations enjoining customers from all over the country to savor the sumptuous dry-aged steaks and sample from one of the nations great wine cellars.The company has become so successful that it has spawned branches throughout the country in places ranging from Chicago, Miami and Washington to cities with their own grand food traditions such as New Orleans.

This visit to Smith & Wollensky was the first of its kind for several of us at our table. In fact for some of us it was the first time of venturing to a steakhouse with a doorman, not just a maitre de or hostess.

From this introduction, one could sense that this was no ordinary steakhouse.We notice the atmosphere and clientele of the restaurant, which for its high testosterone atmosphere of Brooks Brothers-clad businessmen, is surprisingly low-key and unadorned. Customers were in various forms of casual dress from Lacoste shirts to other easy-going garb. Nearby was a group of guys celebrating a friend's birthday with copious rounds of red wine. Next to us was an older couple appearing long married yet relaxed and speaking their native tongue.

Ultimately we get focused on the food and drink. For appetizers, we tried the peppercorn-laden salmon that is described as smoked "pastrami" salmon. It offered an excellence balance between the salmon's fishy taste and the peppercorn seasoning.

We all selected the hashbrown potatoes--an unusual side dish but one full of flavor--and beer battered onion rings. They were a crunchy yet ordinary complement for the steak. Plus we added the asparagus vinagrette that was simply prepared relatively unadorned but full of natural taste.

We also had some bread and one companion had a salad which offered some fresh vegetables and dressing but nothing extraordinary.Then again this was not the restaurant to be blown away with the salad. Expectations ran high for the meal to be fabulous--we were not disappointed on this night.

For main courses a range was selected--two different steaks, the boneless chicken breast and a three-pound lobster. Eventually we received the Tbone and Cajun-seasoned steaks.The t-bone was so tender that the meat literally melted in

For main courses a range was selected--two different steaks, the boneless chicken breast and a three-pound lobster. Eventually we received the T-bone and Cajun-seasoned steaks.The t-bone was so tender that the meat literally melted in the mouth.A sampling of the Cajun seasoned steak was a little less intense but what it lacked in tenderness, it made up for with a terrific blend of spices. This was by no means a rough piece of meat but did not possess the same butteriness as the T-bone.The size of the steaks was almost more than most can handle.There was no leaving this place without having felt thoroughly satisfied.

Finally we all had to have some dessert after a short rest following the tremendous steak, lobster and chicken dishes. From their array of desserts we chose to sample the sherbet, coconut cake, and S&W's famous carrot cake.The coconut cake was creamy and flavorful without overstating the creaminess or sweetness. This allowed the natural flavor of the coconut to emerge. The carrot cake was a great blend of flavor and texture--certainly deserving of its classic reputation. Not overly sweet but very rich. The blend of ginger and cinnamon was perfectly balanced. The cake itself was more tasteful than sweet--as it should be.The icing added some sweetness and made it the perfect blend, very moist and flavorful. Unfortunately we were already full from the meal and could not eat as much as some would have liked. Before leaving one has to take a walk around and notice the entire restaurant. Adorning the walls leading upstairs are the awards and write ups the restaurant has received over the years. Although they are in plain sight they don't necessarily beat the patron over the head with such press. They are displayed in such a way that they illustrate the consistent excellence the restaurant has displayed throughout the years.

The signs of a concept evolving towards its own perfection is even suggested by the dress of the waiter. Each person has a number of stars on his uniform with each star representing a five year period in the restaurant. This waitstaff is made of professionals who yearn for nothing else than to continue with their job at this restaurant. Word has it that the waitstaff itself makes upwards of six figures on a yearly basis. So it no wonder that the waiter we met along the way, Harry, had the requisite charm yet restraint that a fine waiter must possess.

Also, two other things to note besides the food is the kitchen which is open to observation so that one can notice the chefs preparing the meals. That enhances the total experience. Add to that the very personal service of hot towels after the meal and linen towels in the bathroom. All these touches go a long way in making our night at Smith & Wollensky's genuinely memorable.

Given such a reputation, we recommend you call for reservations.