Not yet content with owning the most exclusive Japanese restaurants in the country (Sushi Masaki Saito, Shoushin), last spring, restaurateur William Cheng branched out into haute French cuisine with this ultra-posh and fiendishly expensive 10-seat tasting bar. The kitchen is helmed by Didier Leroy, bolstered with trans-Atlantic consulting from Christian Le Squer (Le Cinq, Paris) and exclusive, cost-is-no-object Japanese ingredients sourced by Masaki Saito.