SPLENDOR GARDEN CANTONESE RESTAURANT 1039, Chien Hsing Road, 15F (The Splendor Hotel) (04) 2328-8000, ext. 6881; Hours: 11:30 am-2 pm, 6-10 pm

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      This classy Cantonese restaurant is located on the 15th floor of The Splendor Taichung Hotel--formerly the Grand Formosa--in what used to be the Formosa Garden Chinese Restaurant, which has moved down thte 11th floor. Experienced Cantonese chefs provide a very wide range of choices, which may be enjoyed on the a la carte menu, or as part of set-menu meals. Most individual dishes range from NT$180 to NT$450 and include dim sum favorites, seafood, sweet and sour and stir-fried items, shark's fin and bird's nest delicacies, roasted duck, soups, noodles and rice. Set meals include the Cantonese dim sum combination (NT$680-880), assorted Cantonese barbecue cold cut combination (NT$1,200), and suckling pig, foie gras and dim sum combination (NT$2,500). There are four VIP rooms for private parties. The service is good and the ambiance is quiet and upscale.--By Douglas Habecker