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Famished travelers in France have long relied on the annual "Michelin Le Guide Rouge France" (the Michelin Red Guide France) for reliable information on eating well throughout the country at all price points. Whether it is a good solid meal offered in an atmosphere of "simple comfort," a business lunch at a "very comfortable" establishment or a splendid repast with "luxury in the traditional style," the Red Guide delivers timely, accurate guidance.

In addition, it awards much coveted "stars" to recognize restaurants in France that serve superior food.

"One star" in the guide indicates "a good place to stop on your journey," whereas "two stars" suggests a restaurant with "excellent cooking worth a detour."

Finally, there are restaurants with "three stars," meaning "exceptional cuisine worth a special journey." Three-star restaurants are destinations in and of themselves.

Is there real justification to make a "journey" to a restaurant? Putting aside factors of available resources (time and money - meals can run to $125 per person exclusive of wine), yes. It's grounded in matters of personal preference in food, wine and dining ambiance.

Each three-star restaurant has a distinct personality and élan, offering a unique dining experience that begins with the greeting at the door and lasts typically about three hours, when diners are bid adieu. One trait common to three-star establishments is a level of superb, confident, professional service and attention to detail without pretension.

France's capital city, Paris, boasts no fewer than 10 of that country's 20 three-star restaurants, including two of the best known: Taillevent and L'Ambroisie. My wife, Kate, and I recently enjoyed lunch at both, and we came away with memorable experiences worth our journey.

Of the two, Taillevent provides the more accessible dining experience to both French patrons and international visitors. L'Ambroisie, tucked away in a quiet corner of the elegant architectural wonder of the Place des Voges in the Marais district, is perhaps better suited to focused Francophiles.

Taillevent's location at 15 rue Lamennais is just a block or so away from the majestic Arc de Triomphe and the beautiful Champs-Elysées. At the door, we were greeted by a friendly attendant who ushered us to the maitre d' to confirm our reservation.

Entering the dining area itself is a treat. The room features warm wooden paneling adorned with abstract paintings set in 12-foot ceilings, carpeted floors and comfortable banquet seating. The seats allow each dining group a full measure of privacy without being cut off from the rest of the room.

The lighting is bright without being obtrusive and creates a convivial ambiance crackling with conversation and focused energy from the wait staff. Delicate sprays of flowers on each table accent the cheery setting.

On the particular Friday afternoon that we visited, the 40 or so seats in the two dining rooms were filled with French business people, but there also were several tables of patrons speaking English.

Taillevent's staff is friendly, affable and attentive. If you speak French, they will, too, but they also chime in with English as necessary. They are confident professionals, each with a specific duty as part of a coordinated team.

The cuisine is magnificent. Before the first course, there is fabulous warm bread and creamy lightly salted butter. This is followed with a delightful yet intense amuse bouche (a little starting dish served to all patrons) of pumpkin and chestnut velouté sauce laced with tiny pieces of foie gras.

For starters, I had one of Taillevent's signature dishes, boudin de homard au fenouil (a delicate sausage of lobster with fennel pieces and a frothy fennel-flavored sauce), while Kate ordered foie de canard poêlé au banyuls (duck liver, pan sauteed in Banyuls wine and served with apple butter). Both were an excellent match with a half-bottle of 1988 Domaine Leflaive Chevalier-Montrachet, which offered a complex nose of tropical fruits and delicious ripe flavors of fresh pineapples and citrus balanced with fine acidity. (Taillevent's wonderful wine cellar holds many excellent older vintages.)

For a main course, we enjoyed the Burgundian classic of lièvres à la royale (wild hare with a rich sauce of reduced wine). It is hard to imagine a better food-and-wine match than the rich, dark and dense meat of the hare with its intense flavors and a bottle of sturdy, yet perfectly evolved red Burgundy, such as the 1996 Domaine Henri Gouges Nuits-Saint-Georges "Les Saint-Georges" Premier Cru that was poured.

In the tradition of fine French cuisine, we enjoyed a superb cheese course, including a fine Livarot from Normandy, a Saint-Nectaire from the Auvergne and a Roquefort with intense flavor. The remaining Burgundy was the perfect complement.

Dessert included flavorful pineapple and mango sorbet, petites mignons (bite-size cookies and chocolates traditional at the end of fine French meals) and coffee.

Given Taillevent's outstanding performance with culinary delicacies and wines from throughout France, it is understandable that the cover cloth on each table at the restaurant features a delicate weave of the fleur-de-lis, France's national symbol, at the north point of a compass.

Our lunch confirms that a journey to Taillevent rewards the pilgrim with an experience of some the best flavors, ambiance and professional service that France has to offer.

(Taillevent, 15, rue Lamennais 75008, Paris. Call 01 44 95 15 01, fax: 01 42 25 95 18, www.taillevent.com; e-mail: mail@taillevent.com.)

Best buy recommendation

2000 Etude Pinot Noir, Carneros, Calif. (Specialty 15012, $39.99): Given the general warmth of growing conditions in Northern California, it is difficult to produce pinot noir wines with the elegance and finish of fine red Burgundies. However, year in and year out, Etude does as good a job as any California producer in turning out attractive, restrained pinots. This wine starts with a lovely nose of bright cherry fruit accented with French oak leading to elegant, rich flavors of cherries and light truffle nuances with French oak accents. The wine has lovely balance through a full fruity finish. Highly recommended.

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