* Martini Sushi Bar - This restaurant is located inside the Radisson Decapolis Hotel on Avenida Balboa next to Multi Centro Mall near Punta Patilla. Their hours are Noon to Midnight Mon.-Fri., and 1PM to 1AM Sat. and Sun. Pricey but good.

* Matsuei - This excellent restaurant is located in El Congrejo (The Crab). It is directly across street from El Granda Hotel, about 2 blocks from the Veneto Casino Hotel. The restaurant has a nice d'cor and gives you a lot of bank for your buck. They teach a how to make sushi class here which really teaches you how to make sushi and of course you get to eat what you make. Their hours are Mon. - Sat. 11:30 AM - 11:00 PM, Sun. 5:30 - 10:30 PM.

* Sake - This is the hottest trendiest sushi restaurant found inside the Torres de Americas building, one of Panama newest and most modern buildings across the street from Multiplaza Mall. They have valet parking. Make sure no private parties are in progress before coming. Their d'cor includes large plasma screen TV monitors displaying lots of fish swimming around. Either you will like this or you won't. They have a Mount Fuji desert which is a volcano looking pastry desert filled with ice cream that they light on fire with a liquor. Very nice. Their hours are: Mon. - Fri. Noon - 11:00 PM, Sat. 1PM to 11:00 PM and Sunday 1:00 PM to 3:00 PM & 6PM to 10PM.

* Sushi Itto - This one is located in the Obarrio neighborhood. It is a nice simple d'cor. Food is excellent. Their hours are: Mon. ? Thurs. Noon to 11:00 PM, Fri. and Sat. Noon - 11:3, Sun. 12:300 PM - 11:00 PM.

* Sushi Express - This is the innovative chain of sushi restaurants that delivers to your home and is conveniently located in all the mall food courts plus other locations about town. Not too bad but far from gourmet. Interesting sauces on the sushi. Nice tempura. Their hours vary but will generally be open 7 days a week.

* Benihana - Yep the Benihana folks opened up at Multi Plaza Mall. They do have a sushi bar. It was very busy. They had a lot of those grills with the chef putting on a sideshow catching eggs in their hats etc. We do need to go back and try the grill (teppanyaki), which we heard was very good. Hours will match the mall and then some so they can accommodate late diners.

* Fuji - Located in San Francisco by Via Brasil. It has a simple d'cor but the food is not so simple. Their hours are: Mon. - Sat. Noon - 2:30 PM & 6:00 PM to 11:00 PM. Sun- closed.

Suggestion - Try them all and have fun.