It has top-flight restaurants and a spa with facials, aromatherapy, massage and a lap pool.

The SP ensured first-class service with the latest equipment, top-flight restaurant and lounge service and a choice of accommodations.

Now, with a new branch on the Upper East Side that opened a month ago, Saigon Grill is proving again to be a top-flight Vietnamese restaurant.

Houston is a sophisticated city where food is concerned, and it has some top-flight restaurants.

Another top-flight restaurant, La Caravella, at 294 North Broadway in Hicksville (938-0220), is introducing a fixed-price dinner this month.

It is on the lists at many top-flight restaurants, but at Gordon's a diner can choose Lynch-Bages 1970, 1981, 1982, 1983, 1985, 1986, 1987, 1988 or 1989.

This top-flight French restaurant is sumptuous but still very much the personal expression of its chef and owner, Daniel Boulud, an inventive classicist.

OFTEN, when a chef has been running a top-flight restaurant for more than five years, one of two bad things happens.

With a prime location, two top-flight restaurants and an indoor-outdoor rooftop pool, this 450-room sister ship of Venice's Cipriani easily tops the roster of Charleston hotels.

Other top-flight restaurants have begun speeding things up.