Owner Maguy LeCoze presides over the power scene in the plush, teak-paneled dining room at this trend-setting French seafood restaurant. Chef-partner Eric Ripert works magic with anything that swims -- preferring at times not to cook it at all. Deceptively simple dishes such as Spanish mackerel tartare with osetra caviar and steamed halibut on a pea puree are typical of his style. In Ripert's hands, a lowly croque monsieur becomes a four-star feast. There's no beating Le Bernardin for thrilling French cuisine, seafood or otherwise, coupled with some of the finest desserts in town. Reservations essential. Jacket required. Subway: R, W to 49th St.; B, D, F, V to 47th-50th Sts.