If all the waiters in the world were as entertaining as Cliff at Bryant & Cooper, the steakhouse on Middleneck Road at Northern Boulevard in Roslyn, then dining out would be a universally enjoyable ex- perience. Cliff's pleasing smile and lively good humor would make even mediocre food taste better. Thankfully, at Bryant & Cooper that's not necessary. The meal I enjoyed recently was well-prepared from the highest quality ingredients.

Hiring topnotch waiters appropriately dressed in old fashioned white aprons and stewards' jackets is but one example of the care owners Gillis, Dean and George Poll take in providing a truly elegant dining experience. From the moment I walked into this bright yet warmly decorated traditional steakhouse until the moment I left, everything was perfect including the valet parking attendant who remembered the special instructions I gave him 90 minutes ealier regarding the usual nature of my ignition key. (The parking attendant at Trump Castle couldn't remember for 5 minutes.)

Gillis, the eldest of the three brothers is a charming host. (Ask him to tell you how they picked the name, which sounds more like an accounting firm than a steakhouse.) His interest in the comfort of his customers is evident from the large number of waiters available to cater to your every need. Even when they are just standing patiently on the periphery of the dining room, their eyes are constantly moving among their assigned tables so they can be instantly ready to give service. They are alert, but not intrusive.

My meal consisted of a hearty black bean soup, Texas crab leg cocktail with a dainty yet sharp Dijon mustard sauce, perfectly prepared Porterhouse steak, divine Lyonnaise potatoes and dark green fresh spinach. Prices are quite reasonable considering the high calibre of service and food. Entrees and the Ala carte menu range from $12 for linguine to $26 for sliced sirloin with sauteed onions and peppers and average less than $19.

Gillis displays the kind of pride in his work that is the benchmark of a true artist, someone who loves what he does and takes great pleasure in doing it well. My highest rating to Bryant & Cooper Steakhouse. All credit cards, (516) 627-7270 for reservations.

It's also opened for lunch with a moderately priced Ala carte menu ranging from a burger with bacon and cheese for $6.50 to a prime rib for $22.00 and average around $10.50 served with mixed green salad or vegetable and potato.

Bob Allen