When you surrender this much cash (at least $450 a head—or more, depending upon availability of ingredients—before drinks and tip) and power (the chef decides what you’ll eat), the kitchen better be smokin’ hot. Luckily, chef Masa Takayama is, and when you put yourself entirely in his expert hands, he’ll regale you with an array of five to six appetizers, 20 to 25 different types of fresh seafood and a dessert course. The chef is infatuated with high-end, luxury ingredients such as truffles (white truffle tempura; black truffles on oysters), caviar (a generous scoop of which tops tuna belly), Ohmi beef and foie gras. Seafood is flown in daily from Japan. If there ever was a place to put your money where your mouth is, this is it. There are just 26 seats; ask if you can sit at the counter so you can watch Takayama and his team of chefs at work.

Masa Information:

• Japanese menu. Lunch (Tuesday-Friday), dinner. Closed Sunday.