Outside the taxi it's a cold, frantic, New York evening. I am headed for the Petrossian Delicacies Shop and Restaurant in the landmark Alwyn Court building on 58th Street. I have heard of the Petrossian style - their store on the Boulevard de Latour Mauborg has remained a Mecca for connoisseurs since the '20s. From all reports I will soon be stepping into a world of luxury where they serve the most glamorous, exquisite, sensual food on earth; as well as the finest and most expensive delicacies available.

Just around the corner from Carnegie Hall, the doorman waits to lead the way. Once inside, the Petrossians' reputation for playful extravagance is stunningly confirmed. The restaurant is a showplace, a flight of fantasy - floors of polished pink and grey granite, burled walnut (you'll find the same in a Rolls Royce), gold-capped columns, bronze sculptures on the window sills, a magnificent crystal chandelier and a grey leather banquette lined with mink. The Petrossians had French-Rumanian architect, Ion Oroveanu, design the restaurant, under instructions to create "the most elegant, frivolous, unique place in the world". It appears they found the ideal man for the job.

I am greeted by the Maitre d', and escorted through the entrance-boutique where glass cases display foie gras, smoked salmon, caviare (of course - and you may taste before buying), truffles, mousselines, vinegars, condiments and spices. Whilst seated comfortably at the bar, sipping a glass of champagne, I take the time to admire the etched mirrored panels inspired by the late Erte. It wasn't until Erte visited the restaurant for his 92nd birthday that he saw the completed work. Standing before the bar, he turned to Christian Petrossian and exclaimed "This is me!".

The tables are luxuriously appointed. The Petrossian eye for detail is evident in the damask table linen subtly woven with their famous sailing ship logo, Limoges china, and silverware designed for them by Christofle of Paris. (Incidentally, the caviare Presentoirs and ladles may be ordered from Petrossian who will arrange their delivery anywhere in the world).

My waiter, introduces himself and presents the menu. Entrees include smoked sturgeon from the Caspian with wild mushrooms, smoked trout, Russian salmon roe served with blinis or toast, and fillets of smoked eel rolled with shiitake mushrooms. They must all wait; tonight I'm eating caviare. But which to choose? From the selection of Beluga, Ossetra, or Sevruga in 30, 50, or 125 gram portions I decide to try the "Royal Gourmet" - thirty grams of all three.

For the main course, I find it difficult to resist the Petrossians other renowned specialities - whole goose or duck foie gras from the Perigord region in France. This evening, however, Chef Michel Attali (who trained with chefs Gaston Le Notre and Paul Bocuse) recommends either L'assiette de Variations (a selection of seafood) or the breast of duckling roasted with honey and fresh raspberries. I decide to try the duckling.

My caviare is served in the silver triple presentoir. It is absolutely breathtaking. Three glistening mounds of caviare are held in their glass coupelles enveloped by crushed ice and supported by elegant silver seahorses. Glorious anticipation as I await my first taste of the finest Russian Caviare. Using the specially designed gold-plated ladle, I carefully spoon some Beluga - the largest and most expensive - directly into my mouth.

Rolling eggs across the roof of my mouth produces dozens of sensuous poppings which release a distinct flavour that seems to blossom on the palate and continues to develop right to the back of the tongue. It is indeed, an experience I will never forget. I cleanse my palate with some dry toast and chilled Stolichnaya vodka and prepare to try the next, which is Ossetra. These eggs are slightly smaller, and their flavour is far stronger, more complex, piquant. However, the Sevruga proves to be my favourite. It is somewhere between Beluga and Ossetra; complex, piquant, yet subtle. It is also the least expensive. I can buy a 1000 gram tin for $490. The same of Beluga is $930. Caviare is certainly an experience to be remembered and savoured.

Meanwhile, the Maitre'd escorts Christian Petrossian, his sister and her husband to a nearby table. Next to me is a Broadway theatre owner and a member of the Schubert Society. The restaurant is now full, with many people either on their way to Carnegie Hall or arriving from a Broadway show. Between 5 p.m. and 7.30 p.m., Petrossian offers a special Pre-Theatre menu from which you may choose Sevruga Caviare (30g), smoked salmon, goose foie gras, and either pressed caviare or salmon roe served with blinis. To follow, a selection from "The Petrossian Teasers" - an assortment of original recipes. And finally, a tasting of desserts from "Le Chariot des Desserts". From 10 p.m. the after-Theatre menu is available. A glass of fine champagne replaces the "Teasers" of the Pre-Theatre menu.

It is time to choose a wine to accompany the main course. The Petrossian "Carte des Champagnes et des Vins" reads as a list of the very finest: Krug, Moet et Chandon, Perrier Jouet - 25 champagnes in all, Chateau d'Yquem and Chateau Suduiraut sauternes, with less expensive alternatives to suit. I decided upon a 1981 Chateau Latour to complement my duckling which arrived filleted; the slices having been arranged like the spokes of a wheel. The characteristic flavour of the duckling is perfectly enhanced by the raspberries in a honey glaze and I find that, indeed, the Chateau Latour is an elegant companion.

'Le Chariot des Desserts" displays a wonderful selection: charlotte, praline of mocca, chocolate truffle and almond piota. Beneath are Michel Attali's exquisite choux pastry creations. After much soul searching I am tempted by the chocolate truffle. It proves to be the lightest and most scrumptiously decadent dessert I have tasted. I am in heaven!

A freshly percolated coffee is the perfect end to this richly rewarding investigation of one of New York's truly fine restaurants. The courses seem to have drifted past. Clearly, I have been experiencing the Petrossian magic. Christian relates a memory which warms him even now. On the restaurant's opening night in September '84, he saw an anonymous young couple lean across their table and exchange a soulful kiss. Christian said, "That's it! It operates! The magic operates! We are here!"

Before leaving I have already decided to again experience the Petrossian magic.

My thoughts soar towards Paris.