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SEAFOOD. The reason to visit The Sea Grill is simple: to taste the fruits of the sea. Chef Ed Brown never gets silly with the fish he cooks, ever-respectful of its natural splendor.

The below-street-level restaurant, which looks out over the skating rink at Rockefeller Center, had been closed for a year for renovations. Now a muted celadon color scheme (with a few frosted blue accents) defines the surprisingly casual surroundings. Neither quiet nor romantic, the restaurant somehow captures the spirit of New York, with its clientele of theatergoers, tourists and Manhattan mover-and-shaker types.

As a gratis prelude, we were brought a taste of warm, silky salmon custard with beurre blanc and salmon roe. Brown's legendary crab cake, which I ordered as an appetizer, was set atop a grainy mustard and a scallion sauce. Made only of jumbo lump crabmeat and some Old Bay seasoning, it was a loose-textured paean to all things crustacean. Asian tuna tartare with sesame seaweed salad and wasabi vibrated with flavor.

Our waiter's recommendation-hazelnut-crusted soft-shell crabs (fried to an audible crunch) with black-eyed peas, spinach and a red and yellow pepper coulis-was superb. And slow-roasted Atlantic salmon with white asparagus, pureed sorrel and ramps was springtime on a plate.

Then it was on to a shared finale: "mile-high" Valrhona chocolate parfait (actually an intense chocolate mousse) with a crunchy pecan crust, a scoop of rich chocolate sorbet on the side. Pure luxury. Coffee, marvelous but a steep $4, came in its own French-press pot. With the check came a platter of sweets-a tiny chocolate-covered ice-cream pop, a dreamy lemon meringue cookie and more.

Appetizers run from $9 to $16, entrees from $21 to $29, desserts from $8 to $14. A lot to pay. A lot to enjoy.

Reviewed by Peter Gianotti.

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