Located very close to the Opera, this is a very old yet very good restaurant. It's been there since the first time I visited Paris (some 20 years ago) and it's decorated in an Art Deco style. This is a rather expensive place to eat, but the quality of the food is good and it's a nice one-time treat.
However, after a few visits to this restaurant I have to say that I'm rather disappointed and would probably not go back on my next trip. On my previous visit the place was crowded -as usual- and, since it was only another guy and me, they gave us a SUPER SMALL table next to other people that were eating in couples too or alone, and it was rather uncomfortable to move in and out of your seat (i.e. to go to the restroom)... the space isn't much and the place is usually crowded, especially during regular meal times (it probably gets worse at dinner time, between 7-10 PM)... so it's better not to go when EVERYONE is having lunch/dinner! It's open 24 HRS so you should be able to go anytime, and hopefully it won't be as chaotic at 2-5 AM.
This "success" obviously has an impact in the quality of the service, which was amazingly POOR during my very last visit (2007). It took me nearly 2 hours (!) to finish having dinner and it was only myself at the table...!! The waiter was kind but was TOO busy to pay attention to me, and the lady that was helping him was definitely rude when I reminded her that I had been waiting for my dessert for 20 minutes... she said that "I shouldn't despair and that it would come some time, and that I should notice that the room was crowded". The food was still nice but I don't think that's the way to treat customers at a place of this category, so just keep that in mind when eating there as it looks like it's crowded ALL the time, at least in peak season.
Favorite Dish: If you love desserts like me, don't forget to ask for the "Assiette Gourmandises", which includes a small sample of nearly ALL the desserts they have (around 5-6) for the price of ONE!!! It costs 8 EUR and you can taste their best desserts in small portions. Definitely worth it!
The onion soup they serve here is great as well.