Natural brick, old beams, and a lovely garden grace this Basque restaurant, an overlooked find just steps from the United Nations. A fascinating list of Spanish wines nicely complements the refined cuisine, which is particularly strong on seafood. Feast on piquillo peppers stuffed with a puree of salt cod. Other preparations, such as sautéed monkfish in a parsley and garlic sauce with clams and shrimps, are fresh and boldly seasoned. The small, bright dining room with white walls and wooden tables doesn't feel like Manhattan. Reservations essential. Jacket required. Subway: S, 4, 5, 6, 7 to 42nd St.-Grand Central.