Oct. 7 (Bloomberg) -- Alain Allegretti, chef at his eponymous Manhattan eatery, charges $19 for tomatoes. There's no truffle dressing. No caviar garnish. No foie gras stuffing.

If you find this outrageous, consider the unfortunate citizens of Monte Carlo. That's where the 38-year-old Allegretti used to cook. He toiled at the Hotel de Paris, home to Alain Ducasse's Le Louis XV restaurant, where Lamborghinis lounge in the parking lot. Diners feast on tomato soup for 70 euros ($94). So before you balk at the $19 salad, just pretend it's being offered at a $75 discount.

Allegretti's tomatoes are heirlooms, straight from the chef's farm. There are small ones that are sour and green. Medium ones that are plump and juicy. Big ones that are red, yellow and ripe. A hunk of burrata cuts the acid with cream. Nicoise olives add brine. Need more seasoning? The kitchen brings out a bowl of fleur de sel. The mineral dissolves on your tongue like snowflakes.

Such are the pricey pleasures at Manhattan's best, or perhaps only, high-end interpreter of Provencal fare (Provence in SoHo closed earlier this year).

And yes, this is French food, though Allegretti may fool you with its Italian-sounding name. So why not woo everyone back to Nice with a touch of Sicily? Southern French fare is famous for its Italian influences. Try the tagliolini (a tad overcooked). Coating the noodles were tomatoes, cuttlefish and a touch of saffron-spiked fish soup. It's bouillabaisse disguised as pasta sauce.

Citrus Burst

Firm ravioli are stuffed with braised oxtail. Then just when things get too rich, orange zest zings the palate with a burst of citrus. Airy gnocchi sop up heady lamb ragu. Pecorino adds a hint of sour.

The room itself does little to evoke the Mediterranean. It lies on a quiet stretch of West 22nd Street. Definitely no Italian sports cars hovering about. A 24-hour parking garage casts an ugly glare into the bar area. White and yellow walls, brown floors and hurricane lamps decorate the rectangle of a room.

Allegretti looks like it could be any restaurant serving any kind of food anywhere in the world. Then you see the prices. Just two entrees under $30. This is no neighborhood bistro.

Go cheap. Try the $29 chicken. If aged steak has a poultry equivalent, this is it. Funky, intense fowl essence pervades the breast and thigh. Get the $25 cod: It's light and flaky. Salt bacala flanks the filet. It's meaty and fishy. The contrast is stunning.

Nutty Crunch

Every tuna tartare in this town seems to include avocado or chili oil. Not here. Just lemon, salt and pistachio. The silky, salty fish meets a nutty crunch in the mouth. Roasted vegetables are filled with lamb, chicken and ham.

The white flesh of the dourade tastes like it's been infused with clean seaweed. Its delicate skin disintegrates like a burnt marshmallow. How about the fish soup? The broth smells like simmering ocean. Add garlicky rouille. Not everyone will appreciate such unadulterated flavors. I pity those people.

Veal exudes rosemary. The milk-fed rumsteak is meaty, creamy. Just three slices for $36. Bite into Perugina sausage. The licorice tang of fennel pervades your mouth. Simple halibut gets a complex diablo sauce. Where's the haunting aroma from? Shrimp heads.

And what would Provence be without lavender? There's lavender lemonade (too sweet), duck with lavender honey vinaigrette (too fatty), lavender creme brulee (ethereal and gently pungent). The dessert comes with extra flowers for further intoxication. Rub your hands in them and inhale the perfume of Provence.

Rating: ***

The Bloomberg Questions

Cost? Hundreds less than Le Louis XV.

Sound level? Bustling.

Date place? If French isn't romantic, nothing is.

Inside tip? Try the $10 sparkler from Languedoc -- a steal.

Special feature? The butter's so good they should charge for it. It looks like quiche: streaks of yellow and white.

Private room? No.

Will I be back? Until I can afford Monte Carlo.

Allegretti is at 46 W. 22nd St., near Sixth Avenue. Information: +1-212-206-0555; http://www.allegrettinyc.com/.

What the Stars Mean:
****         Incomparable food, service, ambience.
***          First-class of its kind.
**           Good, reliable.
*            Fair
No stars     Poor.

(Ryan Sutton writes about New York City restaurants for Bloomberg News. The opinions expressed are his own.)

For Related News: Top arts and lifestyle stories: MUSE <GO> More articles by Ryan Sutton: NI SUTTON <GO> Dining and wine reviews: TNI GOURMET MUSE <GO> New York dining reviews: TNI NY DINE <GO>

Last Updated: October 7, 2008 00:01 EDT