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ER MAO RESTAURANT INC. (02) 2719-2282 16, Alley 5, Lane 130, MinSheng East Road, Sec. 3 Hours: Restaurant 11:30 am-2:30 pm Tapas Bar 5:30 pm-11 pm Credit cards accepted. 10% service charge.

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--By Shanzi Chen, translated by Cara Steenstra

Amidst the bustle, banks and restaurants of MinSheng East Road's section 3 is a new spot grounded in duality: two owners, two spaces, two cuisines and two kinds of atmospheres. By day, it is a restaurant but, by night, a tapas bar. At lunch, the restaurant is a large, open space offering set meals with a choice of Japanese-style rice or Italian pasta for NT$180 to NT$220 and light sandwich meals for NT$160. The two set meals are the mating of two cultures, with the Japan-meets-Italy creation of Inkfish Fried Rice and Italian pasta paired with fish eggs to create the Japanese Type Pasta dish. The mixed flavours are interestingly delicious. For the evening transformation into a tapas bar, the shutters come down and the wooden blinds go up, creating both an open area and a more private area. Lighter fare and high-quality Japanese sake make their appearance. In all, there are over 60 kinds of drinks, salads, tapas, fried foods, oden and BBQ dishes for customers to mix and match. The quality is excellent, yet reasonably priced. This is a good spot for lunch or an evening with a friend...or two.