Stop Crying In Your Calamari ; So Saleh's Closed? Try Exquisite Nell's Now

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# # # 1/2 Nell's 6804 E. Green Lake Way N., Seattle ($$$) Reservations: 206-524-4044 Hours: Dinner daily, 5:30 p.m. to 10 p.m. Prices: Starters $6-$13, entrees $16-$23, five-course tasting menu $52. -- Full bar -- Credit cards: AE, MC, V -- Wheelchair access -- No smoking -- Parking: private lot -------------------------

From 1988 to 1993, I made my living waiting tables at Saleh al Lago. Which explains why I made a vow never to review the place. Conflict of interest? Yes, but that wasn't really it. Disliked the food? Don't be silly. Saleh Joudeh's Italian fare was consistently excellent. Quality and consistency were also the hallmarks of the unpretentious service you could expect to find at this lakeside dinnerhouse. Not that I could say that with impunity.

The reason I refused to review the place was because I knew I'd tell the truth. And the truth is (deep breath here, Saleh's gonna kill me): I thought the restaurant was ugly.

I hated the pastel wallpaper and the cold Italian tile that ran up the walls and throughout much of the lower dining area. And if I had to walk past that mid-room Wall of Fame one more time, with its "four star" this and "national award" that, I know I'd say something unkind. Now I don't have to.

Because Saleh's closed last fall, and now it is Nell's. And all my restaurant "fashion don'ts" are gone. But what remains is everything about Saleh al Lago that was right. Including - surprise! - Saleh, who is lending his business-management expertise and occasionally playing host here before easing his way out of the place he's owned since 1982.

If you were one of the cast of thousands left crying in your calamari when Saleh announced last fall that he was turning the restaurant over to a new chef/owner, Philip Mihalski, take my advice: Get over it. Mihalski, who promptly gave the place a face-lift and renamed it after his wife, has improved upon the original. Now that it's fully carpeted, newly wainscoted and warmly painted, I find the dual-level room with its distant Green Lake view far more inviting. And the food! Well, that's the best part.

Mihalski, who earned his chops first in New York, then locally at the Dahlia Lounge and Marco's Supperclub, calls his menu "Contemporary American." Translated, that means he relies heavily on local, seasonal ingredients yet isn't shy about tapping the luxury-market for the occasional indulgence, including black truffles, which he shaves over a heavenly leek-green risotto. Nor is he too proud to borrow from his predecessor; hence the sautÀeed calamari and beef with balsamico.

The pristine flavor that can only come from the freshest Dungeness crabmeat is captured in a composed salad with cheeky hits of red radish and Braeburn apple. Spicy arugula, anisey fennel and the earthy sweetness of beets inform another truly delightful salad. Saleh's aforementioned calamari - the swiftly sautÀeed squid that's rightly considered the best in town - gets a new twist when fried capers are added to the garlicky mix.

Love them or loathe them, you've got to give credit to a chef who thinks to combine that dastardly duo, sweetbreads and Brussels sprouts. The subtle sweetbreads loll in a glossy veal reduction speckled with bacon and sparkling with tangy little sprouts. If I were made to choose between lobes and liver, I'd opt for Mihalski's foie gras, which melts in your mouth as you beg it to linger there.

So will the simple beef tenderloin, brought to perfection in a demiglace finished with balsamico and green peppercorns. Ditto for the sweet potato gnocchi that sides the organically raised veal sirloin; this beefy-tasting steak will come as a sensational surprise to those used to milk-fed veal. Among the many don't-misses are the moist and meaty duck breast and the caramelized turnips that come with it.

Nell's does equally well with seafood. The ubiquitous seared-rare ahi tuna does a daring star-turn thanks to its clever accompaniment, cumin-scented, cherry-studded couscous ($20). Among the marvelous seafood specials sampled was tuna tartare (a dish that could hold its own at any of the city's finest sushi bars), and a sturgeon fillet whose matsutake mushrooms offered subtle smokiness that shined through a lovely lemon-butter sauce.

Let your server introduce you to a selection of cheeses ($8), help you with the wine list (consider half-bottles), or describe the desserts (wonderful, one and all). If you were among Saleh's regular customers, you'll know and trust these people, and feel right at home at Nell's.

For those who have no preconceived notions about this longtime dining destination, now's your chance to be welcomed into the fold.