Last week, my sister, Lynn, and I had a wonderful lunch at Kuruma Zushi. I must admit, having read a post on this Board about the $200 Omikase dinner, we trembled a bit as we opened the menu. Not to worry! At lunch, the restaurant offers, for three different prices, an Omikase Sushi and Omikase Sashimi. Let me say, first, that the service was outstanding. We were made to feel most welcome and everything on the menu was kindly explained to us. We wanted to try some of the unusual sushi pieces and our server helpfully explained that most of what we wanted to try was on the $42 (most expensive) Omikase Sushi. (Quite a savings from ordering separately.) The fish that arrived was about the freshest we've tasted. Four of the selections had been flown in from Japan, the sea eel was exquisite, the uni perfection and the very fatty tuna a very rich treat. (And their homemade pickled ginger was a religious experience.) I believe the other set prices were $32 and $25. I'm sure their $200 Omikase dinner is a banquet beyond belief, but we were deliriously happy after our $42 lunch. It is a very small place (though quite comfortable), so I'd advise reservations. It's also very discreet -- on the second floor of a building and the menu posted at street level doesn't even have the restaurant's name --- just a small 'nameless' menu. Address is 7 East 47th, between Madison and Fifth Avenue.