The chic bamboo-lined space in which chef Maomichi Yasuda works his aquatic sorcery is as clean and elegant as his food. It couldn't be more out of place, surrounded by car-rental companies on a nondescript block near Grand Central Station. But whether he's using fish flown in daily from Japan or the creamiest sea urchin, Yasuda makes sushi so fresh and delicate it melts in your mouth. A number of special appetizers change daily (crispy fried eel backbone is a surprising treat), and a fine selection of sake and beer complements the food. Subway: 4, 5, 6, 7 to 42nd St.-Grand Central.