TAKO SUSHI: 70-11 Austin Street, Forest Hills; 718-575-5169

HOURS: Lunch: Mon. to Fri., noon to 3 p.m.; Sat., 1 to 3 p.m. Dinner: Mon. to Thurs., 5 to 10:30 p.m.; Fri. & Sat, 5 to 11:30 p.m.; Sun. 1 to 10 p.m.

CUISINE: Japanese.

HANDICAPPED ACCESSIBLE: Yes.

CREDIT CARDS: Visa, Master Card, American Express.

Open for only six weeks, Tako Sushi has yet to become anchored into the Forest Hills community. But with its high-quality food and relaxing atmosphere (not to mention raw fish to die for), it is sure to become a staple.

First of all, Tako is cozy; being one level down below street level adds to its knookishness. Entering the restaurant, you walk into a walnut-and-wood colored decor, with a long sushi bar to the left. Towards the rear, you see that the restaurant is divided into a second room which is even more comfortable.

Adding to the pleasure is the attentive staff. A hot towel is handed to each customer with the menu, and my hostess Tita Ratnagaluh, provided gracious and timely service. She very capably explained the nuances of Japanese cuisine.

The meal started with two bowls: one Chukai Salad (mixed seaweed), the other with Edamame (broiled soybean in their pods). The Chukai, which is dark green in color, provided a crunchy nutty flavor, and the Edamame, in a lightly salted pod which you don’t eat, added a hands-on experience to the meal.

The sushi consisted of nine pieces of colorfully displayed fish: salmon, red clam, tuna, Spanish mackerel, yellow tail, and striped bass over small mounds of white rice. Six pieces of tuna sushi, surrounded by rice and wrapped in seaweed, complemented the meal, as did the bright red Flying Fish Roe which was similarly presented.

In addition, the meal was also served with Wasabi, a green hot mustard/horseradish blend, sliced pickled ginger, and teriyaki sauce, all of which created a variety of taste possibilities. With a choice of soup or salad- I had Miso- a hot seaweed and tofu soup- the meal was very enjoyable.

Tako Sushi offers plenty of meal choices. There are three types of soup which range from $2.25 to $3.55; six salads- including Spanish mackerel, shrimp, scallops and crab- ranging from $2.95 to $6.95; salmon, yellow tail, filet mignon, and tuna specials, ranging from $7.55 to $10.95 and appetizers ranging from $3.85 to $7.95, including rolled beef and scallion, marinated baby octopus, baked scallop, wild mushroom and smelt roe, shrimp, chicken, crab, and vegetables.

There’s also chicken, tuna, salmon, scallop, steak and Filet Mignon Teriyaki served with a salad and rice, from $12.95 to $18.50, and nine entrees (ranging from $10.75 to $13.95), including shrimp,beef, pork, and chicken.

The sushi choices are too numerous to mention, but they can be purchased as a meal or a la carte.

Tako Sushi is well worth a trip to Forest Hills.