The appetizing display of meats and terrines at the entrance, the bare wood floors, tables covered with butcher paper, the French wall posters, and maroon banquettes may remind you of a Parisian bistro. Yet the clientele (mostly male) is strictly kosher (as is the food), and they don't speak French. Start with pan-seared sweetbreads with wild mushrooms and a balsamic reduction, and follow with perfect steak au poivre. The accompanying fries are perfect. Subway: R, W to 49th St.