I gotta second the vote for abe in newport beach. I've been to the restaurant by Yaohan, and it is quite good. There is also a restaurant on PCH in CDM (sorry don't remember the name), but it's good as well. However, Abe is truly the best. The quality of the sushi is excellent, and the service is impeccable. I've tried some wonderful sushi and soba items there.
Please let us know what you think.