OVER 40   3, Lane 189, Hsiang Shang North Road (04) 2301-3806; Hours: 5 pm-3 am

       Over 40 owner Chiu Tzuo-Dian stresses that his new establishment is not exclusive to those over 40 years old, but was designed to provide slightly-older customers with a suitable, quieter place to have a good meal and drinks. Chiu, who performed with one of Taichung's earliest bands, the Mummies, in the ?s, has opened this medium-sized bar and restaurant with a classy, more subdued atmosphere that includes a long bar and stage where there is nightly live music from about 8 p.m. on. Customers are welcome to sing with the piano player. During Happy Hour, before 8 p.m., there is a good selection of cheap bottled beers, from Kirin and Tsingtao to Guinness and Budweiser, for between NT$80 and NT$100; prices double after 8 p.m. Cocktails are NT$150 to NT$250 and there are plenty of high-end whiskies, brandies and other spirits. Dining options are reasonable, with a number of NT$150 set-meal specials, like curry chicken/beef rice or fried chicken leg, which come with rice, vegetables, side dishes, soup, and coffee/tea. Other main courses, between NT$300 and NT$500, include lamb chops, king prawns, Thai-style salad, and fillet steak. Over 40 is located where Taj Mahal Indian Restaurant used to be on a small lane. The lane entrance is opposite a public parking lot on Hsiang Shang Road, about half way between Chungming South and Meitsun Roads.