BEST PLACE TO CLOSE A DEAL . . .

SHANAHAN'S ON THE GREEN 119 St Stephen's Green, Dublin 2 01-407 0939 www. shanahans. ie Rival chefs grumble about this steakhouse, which was recently listed as one of the world's 10 best in the London Independent. Let me suggest one reason why Shanahan's . . . a place for people who like to clinch a deal in style . . . has its detractors: old-fashioned begrudgery. It galls the Irish to admit, as anyone who eats here is soon forced to do, that it took an American to show us how to prepare and serve prime Irish beef. So yes, Shanahan's is not cheap. Delicious food, massive portions, excellent service and remarkable comfort are what you get for your money. (Still hungry? Try the cheesecake. ) BEST PLACE TO BRING YOUR BROKER . . . ELY 22 Ely Place, Dublin 2 01-676 8986 www. elywinebar. ie Erik and Michelle Robson unveiled their product . . . upscale foodie wine bar . . . on Ely Place before opening impressive new premises in Docklands. Stay upstairs at lunchtime.

At night, venture down to the basement.

There are 70 different wines by the glass.

Leave room for grub, which has impressed on several recent occasions. Traders wolf down the famous bangers and mash with onion gravy ( 15.50). I like the beef burger with roast plum tomato and caramelised red onion ( 18). The meat is organic, from Robson's family farm in Clare. All good.

BEST PLACE TO HATCH A SECRET PLOT . . .

THE EXCHANGE, WESTIN HOTEL College Green, Dublin 2 01-645 1000 www. westin. com The Westin is polished and discreet, central but not obvious. (It's where I go to talk ideas with ambitious young journalists who secretly want my job . . . and I theirs. ) This large, handsome hotel on College Green celebrates its fifth birthday this year with a special tasting menu for 55, or 75 with matching wines. I love the tomato consomme with ginger; to follow, one might have beef with foie gras, roasted celeriac and stilton cheese puree. Service is usually good . . . manager Enda Mullin is an old school pro . . . and the dining room itself is far more elegant than your average hotel nosh-pit.

BEST PLACE TO IMPRESS A CLIENT . . .

PATRICK GUILBAUD, THE MERRION HOTEL 21 Merrion Street Upper, Dublin 2 01-676 4192 www. restaurantpatrickguilbaud. ie This is the only place in town where diners sometimes don full evening attire for lunch (even Bono feels obliged to remove his shades). Ball-gown dowagers and local tycoons troop into a bright and airy annex room that lacks the gravitas of the Merrion hotel. Lunch is surprisingly good value at 33 for two courses and 45 for three. Service is faultless. At some stage Patrick himself will amble over, shake your hand and mutter something incomprehensible en Francais.

Ask for a window seat when booking and don't for heaven's sake let them sit you in the middle of the dining room. It is no more private than the stage of the National Concert Hall.

The 2007 edition of 'The Dubliner 100 Best Restaurants' will be published on Tuesday.

Publisher Trevor White is author of Kitchen Con (Mainstream Publishing)