Madrid overflows with great restaurants rich in ambience, as well as small retreats that produce fantastic variety and quality in an intimate atmosphere. To the Madrilenos, "foreign" food means dishes from Valencia, Galicia or the Basque country. "Indeed," they reason, "with such wide and rich offerings, why bother with food from any other country?" Although there are more international restaurants than ever before in Madrid, the concept of "international cuisine" remains relatively rare.

Breakfast for Madrilenos is typically churros con chocolate—deep-fried squiggles of dough served hot and sprinkled with sugar or dunked into a cup of rich hot chocolate. You may want to try the Spanish tortilla (potato and onion omelette) found all over Spain. Most cafeterias (coffee shops) also serve churros and their greasier cousin porras in the morning until 11 am and then again during the merienda (snack/tea time) hours between 5 and 6 pm.

Before lunch or dinner, Madrilenos also like to consume tapas—small snacks attractively displayed on the bar or counter and eaten as appetizers. Tapas can be anything from a Spanish omelette to a dish of calamari. The custom is to hop from one bar to another in search of each place's specialty. Two hot spots for tapas bars are around Plaza Mayor and in the neighborhood of Puerta del Sol and Las Cortes (especially such streets as Tetuan, Victoria and Alvarez Gato).

Hours for breakfast are typically 7-10 am; for lunch, 1:30-4 pm; for dinner, 9 pm-midnight. For most Madrilenos, the dinner hour begins sometime around 10:30 pm. (You can start as early as 9:30 pm without attracting notice, however.) Making reservations for lunch and dinner in most restaurants is a good idea, especially on weekends. Top restaurants will require men to wear coats and ties.

Most cafeterias and restaurants display their rating on the front door. They're classified by the Spanish government, with the rating symbolized by forks (five signifying the highest quality). This rating reflects, in part, the food quality, but it's also based on decor, number of dishes on the menu, prices, languages used on the menu and languages employed by the head waiter.

Below is a sampling of restaurants in town. Expect to pay within these general guidelines, based on the cost of dinner for one, not including drinks, tax or tip: $ = less than 1,500 Ptas; $$ = 1,500 Ptas-3,000 Ptas; $$$ = 3,001 Ptas-6,500 Ptas; and $$$$ = more than 6,500 Ptas.

FAVORITE RESTAURANTS

Cabo Mayor—The seafood dishes, such as sea bass with lemon, olive oil and dill, are best, but meat entrees are also exceptional. Monday-Friday 1-4 pm and 9 pm-midnight, Saturday 9 pm-midnight. $$$$. Most major credit cards. Juan Ramon Jimenez 37, Madrid. Phone 91-350-8776.

Casa Botin—Established in 1725, it appears in the Guinness Book of Records as the oldest continuously operating restaurant in the world. It was Hemingway's favorite. Specialties are roast suckling pig and baby lamb. Most nights the restaurant is visited by tunas, groups of students dressed as traveling minstrels. Daily 1-4 pm and 8 pm-midnight. $$$. Most major credit cards. Cuchilleros 17, Madrid. Phone 91-366-4217.

Champagneria Gala—This popular garden patio restaurant specializes in Mediterranean rice dishes and Valencian fideuas, a paella-like dish made with pasta instead of rice. Two seatings daily for lunch at 2 pm and 3:45 pm and for dinner at 9 pm and 11:30 pm. Reservations required. $$. No credit cards. Moratin 22, Madrid. Phone 91-429-2562.

El Cenador del Prado—This very stylish, romantic restaurant offers imaginative food and a pleasant atmosphere, together with exceptional chocolate desserts. Monday-Friday 1:45-4 pm and 9 pm-midnight, Saturday 9 pm-midnight. Closed 15 days in August. $$$. Most major credit cards. Prado 4, Madrid. Phone 91-429-1561.

Jockey—Smart dress is in order for this Madrid jet-set locale. Jockey offers a seasonal menu of fine game dishes and international cuisine. It rivals Zalacain for the top spot among many of the city's gourmet critics. Daily 1-4 pm and 9 pm-midnight. Closed holidays. $$$$. Most major credit cards. Amador de los Rios 6, Madrid. Phone 91-319-2435.

Viridiana—This is a gathering place for Madrid's "beautiful people," who feast on such delicacies as ox steak with truffles. Monday-Saturday 1:30-4 pm and 9 pm-midnight. Closed during August. $$$$. Most major credit cards. Calle Juan de Mena 14, Madrid. Phone 91-531-5222.

Zalacain—One of Spain's two top restaurants, it's a national and international prizewinner. Cuisine is Basque, featuring seafood and game. Main courses (such as duck in red wine and lobster salad) and desserts (such as "Chocolate Volcano") are outstanding. Monday-Friday 1:30-4 pm and 9 pm-midnight, Saturday 9 pm-midnight. Closed during August. $$$$. Most major credit cards. Alvarez de Baena 4, Madrid. Phone 91-561-5935.

LOCAL AND REGIONAL SPECIALTIES

Alkalde—You walk in facing the bar and must head downstairs to find the arch-walled restaurant. It specializes in Basque cuisine, and the crab soup (crema de centollo) and fresh fish entrees are superb. Daily 2-4 pm and 9:30 pm-12:30 am. $$$. Most major credit cards. Calle Jorge Juan 10, Madrid. Phone 91-576-3359.

Casa Labra—Founded in 1860, it's as much a historic site as a popular tapas bar. At peak hours, the bar gets crowded and noisy, but it's well worth a visit. The deep-fried cod is a specialty. Try to arrive at 11 am or 6 pm, when the kitchen brings out platters of food. Daily 10 am-3:30 pm and 5:30-11 pm. $$. Most major credit cards. Calle Tetuan 12, Madrid. Phone 91-532-1405.

Casa Lucio—This tapas bar is housed in the most popular late-19th-century tavern in the city. It's a place to mingle with politicians and local celebrities. Sunday-Friday 1-5 pm and 8:30 pm-1:30 am, Saturday 8:30 pm-1:30 am. $$. Most major credit cards. Calle Cava Baja 35, Madrid. Phone 91-365-3252.

Casa Mundi—This typical Madrilenian restaurant is always full. The secret to its success lies in the food: simple cooking, full of flavor. Try the leg of lamb or the fish dishes. Monday-Saturday 2-4 pm and 9:30 pm-12:30 am. $$$. Most major credit cards. Calle Donoso Cortes 14, Madrid. Phone 91-446-6006.

Guisando—Its comfortable and welcoming atmosphere and its authentic Spanish cuisine make Guisando a favorite among locals. The oxtail (rabo de toro) and the chicken stew are highly recommended. Monday-Friday 2-4 pm and 9:30 pm-12:30 am, Saturday 9:30 pm-12:30 am. $$$. Most major credit cards. Calle Nunez de Balboa 75, Madrid. Phone 91-575-1010.

La Chata—With its ceiling full of hanging hams and its walls covered with pictures of matadors, this tapas bar embodies the bullfighting atmosphere of old Madrid. Try the jamon de Jabugo (serrano ham), frituras de pescado (sampling of fried fish) or the ensalada de tomate (tomato salad). There's a sherry cellar in the basement. Monday-Saturday 12:30-5 pm and 7:30 pm-1 am, Sunday 12:30-5 pm. $$. Most major credit cards. Calle Cava Baja 24, Madrid. Phone 91-366-1458.

La Giralda—Traditional Andalusian cuisine is served amid traditional Andalusian decor. Try the fried fish, stews and serrano hams. Monday-Saturday 1:30-4 pm and 9 pm-12:30 am. $$$. Most major credit cards. Calle Maldonado 4, Madrid. Phone 91-577-7762.

Las Bravas—Though the restaurant is outwardly unassuming, its kitchen produces the best patatas bravas (fried potatoes in spicy sauce), a tapa common in Madrid. Many swear by their tortilla de patatas (Spanish potato omelette). Daily 11 am-3:30 pm and 7:30 pm-midnight. $$. Most major credit cards. Calle Alvarez Gato 3, Madrid. Phone 91-532-2620.

Lhardy—Elegant and classic, this tapas bar opened in the early 1800s and is one of the culinary landmarks of Madrid. Downstairs, a self-service bar offers its famous cup of consomme, sandwiches and croquettes. Monday-Saturday 9:30 am-3 pm and 5-9:30 pm, Sunday 9 am-2:30 pm. $$. Most major credit cards. Carrera de San Jeronimo 8, Madrid. Phone 91-522-2207.

ASIAN

China Crown—The specialty of the house is dim sum, served for lunch and dinner. Daily 1-4 pm and 9 pm-midnight. $$. Most major credit cards. Infanta Mercedes 62, Madrid. Phone 91-572-1464.

Don Zoko—This Japanese restaurant is known for the quality of its sushi. Monday-Saturday 1:45-3:30 pm and 8:30-11:30 pm. $$. Most major credit cards. Calle Echegaray 3, Madrid. Phone 91-429-5720.

Thai Gardens—The lush vegetation and sounds of trickling water add to the ambience at this beautiful Thai restaurant. The wait staff wears traditional dress. Daily 1:30-4 pm and 9 pm-2:30 am. $$$. Most major credit cards. Calle Jorge Juan 5, Madrid. Phone 91-577-8884.

BREAKFAST AND BRUNCH

Hotel Ritz—Enjoy a luxurious Sunday brunch in the hotel's Goya Restaurant—freshly squeezed orange juice, aromatic coffees and a menu that includes exquisite pastries as well as low-calorie options. During summer months brunch is served on a terrace overlooking the gardens. Sunday 12:30-3:30 pm. $$$$. Most major credit cards. Plaza de la Lealtad 5, Madrid. Phone 91-521-2857.

VIPs—This restaurant chain, with locations sprinkled throughout Madrid, offers American-style breakfasts (but don't expect maple syrup with your pancakes) as well as many other kinds of food. $. Most major credit cards. Serrano 41, Madrid. Phone 91-577-1290. There's another at Gran Via 43. Phone 91-559-6457.

ITALIAN (INCLUDING PIZZERIAS)

Alduccio—Particularly good pizzas are served there. Alduccio sits right in front of the Santiago Bernabeu soccer stadium, in the business district. Monday-Saturday 1:30-4:30 pm and 8:30 pm-12:30 am. $$$. Most major credit cards. Ave. de Concha Espina 8, Madrid. Phone 91-564-6897.

Assai—Situated on the beautifully restored ground floor of a late 19th-century building, Assai offers a modern Italian menu. The pastas and carpaccios are especially good. Monday-Friday 2-4 pm and 9:30 pm-12:30 am, Saturday 9:30 pm-12:30 am. $$$. Most major credit cards. Calle Genova 19, Madrid. Phone 91-319-4029.

Ciao—A lively and popular place, you'll find Milan-style decor of sleek black furniture and mirrored walls. It specializes in homemade pasta, such as tagliatelle with wild mushrooms, but you can also find such authentic dishes as osso buco and veal scallopini. Monday-Friday 1:30-4 pm and 9 pm-midnight, Saturday 9 pm-midnight. $$$. Most major credit cards. Argensola 7, Madrid. Phone 91-308-2519.

LATE NIGHT

Chocolateria San Gines—A popular spot, its odd hours satisfy Madrilenos' penchant for chocolate and churros on their way home from a night on the town. Daily 7 pm-7 am. $. Most major credit cards. Traversia del Arenal 18, Madrid. Phone 91-365-6546.

L'Obrador—This fun and eclectic eatery is located under the Segovia Bridge. Italian and French fare are on the menu, and the duck magret is the star attraction. Daily 9 pm-2 am. $$$. Most major credit cards. Calle Segovia 17, Madrid. Phone 91-366-4834.

Palacio de Anglona—This converted palace is located in the heart of Madrid de los Austrias and specializes in pizza and grilled vegetables. Daily 8:30 pm-3 am. $$. Most major credit cards. Segovia 13, Madrid. Phone 91-366-3753.

LATIN AMERICAN

La Carreta—Slightly hidden on a small side street off Gran Via, this Argentine restaurant serves excellent meat dishes in a lively atmosphere. Make reservations, especially for Thursday-Saturday nights when it offers live entertainment. Chilean wines go well with both meat and pasta dishes. At lunchtime on Sunday there is a special children's show. Daily 1-5 pm and 8:45 pm-4:30 am (Tuesday dinner only). $$$. Most major credit cards. Barbieri 10, Madrid. Phone 91-532-7042.

La Vaca Argentina—The chimichurri sauce at this chain of Argentine restaurants is excellent, as are the empanadas. Daily 2-4 pm and 9 pm-12:30 am. $$. Most major credit cards. Paseo Pintor Rosales 52, Madrid. Phone 91-559-6605. Also at Calle Bailen 20. Phone 91-365-6654.

SPANISH

Casa de Valencia—A favorite for well-dressed Spaniards visiting from other regions, Casa de Valencia satisfies their craving for an authentic paella served up just like the one they had the summer before while vacationing on the Valencian coast. Daily 1-4 pm and 8:30-11:45 pm (Sunday dinner only). $$$. Most major credit cards. Paseo Pintor Rosales 58, Madrid. Phone 91-544-1754.

La Barraca—This is a major tourist restaurant that's also popular with locals. It specializes in paella. Daily 1-4 pm and 8 pm-midnight. $$$. Most major credit cards. Reina 29, Madrid. Phone 91-532-7154.

ADDITIONAL EXPERIENCES

Gula Gula—The name means "Gluttony Gluttony." In the heart of historic Madrid, the restaurant's cuisine incorporates flavors and dishes from all over the world. An all-you-can-eat salad bar consists of delicious, exotic food combinations. It's a nice change from the local cuisine. Daily 1-5 pm and 9 pm-3 am. $$. Most major credit cards. Gran Via 1, Madrid. Phone 91-522-8764. Also at Infante 5 (closed Monday). Phone 91-420-2919.

Iroko—Minimalist, avant-garde decor surrounds dishes from a stylish, diverse menu. You can have Asian spring rolls followed by more traditional fare. In summer, enjoy the lovely garden setting. Daily 2-4 pm and 9:30 pm-12:30 am. Closed holidays. $$$$. Most major credit cards. Calle Velazquez 12, Madrid. Phone 91-431-7381.

Kikuyu—In this Mediterranean kitchen, virgin olive oils, Spanish rice and fresh fish dominate the menu. Try the wild mushroom carpaccio and slivers of foie gras on toast. Monday-Saturday 2-4 pm and 9 pm-12:30 am. Closed holidays and the first two weeks in August. $$$. Most major credit cards. Calle Barbara de Braganza 4, Madrid. Phone 91-319-6611.

Nodo—A recent addition to Madrid's dining scene, Nodo serves a fusion of Japanese and Mediterranean fare. Daily 1:30-4 pm and 8 pm-12:30 am. $$$. Most major credit cards. Calle Velazquez 150, Madrid. Phone 91-564-4044.