Good taste reigns in an elegant and understated setting, but remember that elegant doesn't necessarily mean sedate. Bergdorf's carries some brilliant lines, such as John Galliano's sensational couture and Philip Treacy's dramatic hats. In the basement Level of Beauty, find a seat at the manicure bar (no appointments) for a bit of impromptu pampering. The home department has rooms full of wonderful linens, tableware, and gifts. Across the street is another entire store devoted to menswear: made-to-measure shirts, custom suits, designer lines by the likes of Ralph Lauren and Gucci, and scads of accessories, from hip flasks to silk scarves. Subway: N, R, W to 5th Ave./59th St. Other location: Men's store, 745 5th Ave., at 58th St., Midtown East, PHONE: 212/753-7300.