Tables for two.(Strip House, New York, New York)

13 E. 12th St. (328-0000) -- Flesh, in variously enticing permutations, is the come-on at this coyly named take on the good old American steak house. For lovers of those larger-than-life pachyderms known as opera singers, the bordello-red walls are lined with faded photographs of legendary and not so legendary divas and their leading men -- relics of the restaurant's former identity as Asti, a longtime tourist destination that featured singing waiters who knew the words to "La donna e mobile." For nostalgists of the lost art of slow undressing in a spotlight, there are glossies of statuesque ecdysiasts who once top-lined the burlesque circuit with names like Blaze, Dawn, and Gypsy Rose. And for people whose idea of sensual bliss peaks at the prospect of sinking their teeth into slabs of prime beef, there is an array of classic cuts, from strip and chop to flank and filet.

The background music can get aggressively loud, and the waiters sometimes seem to prefer talking to each other rather than to the customers. But there is an attentively steady hand in the kitchen, which offers a couple of surprises as well as some thoughtful ...