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Highly recommended: "modern kaiseki" (dinner in eight, ten, twelve or more courses) at Sugiyama on W55th (Broadway & 8th). From $60 and up, plus sake -- watch out for the Fukuju at 17% alcohol! We had three fish-based meals ($100), one w Kobe beef ($150). A special vegetarian kaiseki is available with one day's advance notice. (212) 956-0670. Certainly as creative as Bond Street or Kai.