CANNON BEACH – I’ll say it from the get-go: Newmans at 988 is spendy. Whether or not to fork out close to three figures for dinner and wine for two at Cannon Beach’s newest and already trendiest restaurant is up to you.

Nevertheless, I can’t help but volunteer an answer: This restaurant is worth the big bucks.

The almost two-month-old Newmans is the brainchild of John Newman, the celebrated former chef at the Stephanie Inn, the elegant beachfront lodging located a short ways south. Unlike the Stephanie, Newman’s new digs occupy a 1910 farmhouse and are far from posh. A modest dining area that encompasses two small rooms takes up the bulk of the unpretentious interior.

Newman’s an uncompromising chef, and it’s his food that really shines, from salads composed of fresh mozzarella and basil sandwiched ‘tween slices of tomato splashed with balsamic vinegar, to wild-mushroom polenta, lobster ravioli, fabulous fish du jour and memorable pot au creme. “French-Italian,” Newman terms his cuisine, which seems an unlikely meld for these parts, yet the marriage works.

A diner can’t order more Francophile than foie gras. At Newmans, the Hudson Valley (N.Y.) duck liver is arranged atop a small plate of bowtie pasta tossed with black truffle shavings and a Marsala reduction. It’s an extraordinary taste sensation, incredibly rich and akin to devouring something decadently excessive, say, an entire wedge of Brie with a couple butter-rich croissants or more than a few chocolate truffles. Indulge and you’ll fathom the French fascination with this specialty.

Employing a combination of cooking techniques, Newman affords fish a delightfully light touch, and his sauces are subtle and delicate, at times ethereal – “hardly there,” a dining companion noted admiringly. He sears, poaches or bakes each meticulously trimmed filet of sole and ling cod, hunk of sturgeon or whatever’s available from his select group of purveyors and allows the fish to simmer in its own juices. Instead of relying on hazelnut-crusted exteriors or lavish sauces, Newman extracts flavor with fresh herbs, light seasonings, a spatter of cream, perhaps a sprinkling of caviar.

I’ve sampled gnocchi, the Italian-inspired mini dumplings, in restaurants from Europe to Hawaii. Newman’s version is filled with ricotta, sparingly sauced and served with tomatoes, onions, asparagus, maybe even a side of soybeans. Pairings are imaginative throughout the menu: polenta and pancetta with a cut-up tenderloin, for example. A dining friend who knows meats claimed his rack of lamb was less than extraordinary. Mine was exemplary, resting on a bed of mirepoix (a saute of diced carrots, onions, celery and herbs). On another occasion, a New York steak was cooked past medium-rare – hardly an egregious offense, but not indicative of a kitchen on top of its game.

Newmans is still new, after all, but the restaurant’s concept is unwavering and refreshingly simple: Allow the food’s flavors to sparkle rather than mask them with unwarranted over-the-top sauces and garish garnishes. Less is more, and there’s no fusion confusion. Kitchen technique is steeped in culinary tradition with but a smidgeon of bravura – witness the eyecatching plate of mixed greens buttressed with a bulwark of sliced cucumbers.

Not many inexpensive bottles can be found on the wine list (there are seven choices below $30), which tops out at $125 for a 2003 Caymus (Calif.) cabernet sauvignon or Perrier Jouet (France) Champagne. A few less-exorbitant treasures are interspersed among the better-known bottles. Consider the Clay Hill Pinot Noir or the Anne Amie Riesling, both $27 and from recent Oregon vintages. The latter will complement most pasta and fish dishes, as well as the chicken Marsala, while the pinot would pair well with any entree, excepting the steak.

Early on, we were pleased with, but not dazzled by, pastry chef Nancy Daggatt’s desserts. Oh, the zabaglione (or sabayon, as the French call it) drizzled over fresh fruit was frothy-fine, if a bit thin and uncustardy, and a dark chocolate terrine tasted like an extravagant candy bar. But where were Daggatt’s Marionberry and blueberry-custard pies that she bakes for the Gearhart Grocery Deli? They may yet appear on the menu, says Newman. Presently, Daggatt, who honed her pastry skills in France, has been knocking diners’ socks off, including ours, with superlative confections such as chocolate pot au creme, the region’s best rendition of ricotta cheesecake and various flavors of gelato (don’t miss the incredibly smooth chocolate).

Every patron I spoke with thought chef and owner Newman is striving to make his eatery as perfect as possible, which is doubly difficult because the guy is scrupulous when it comes to food and how it’s presented. His restaurant’s not there yet, but a four-star rating is a distinct possibility in the near future.

Meanwhile, service can be spotty. One visit, the help was stellar; our waitress was like some ubiquitous presence – everywhere at once but at our table only when required, and precise and assured at that. Another time, the server was overmatched, seemingly, by every question we asked. One of our party, a woman from Maine who owns a Manhattan consulting business, was concerned when dinner plates disappeared from our table before everybody was finished eating. Service is more casual out here, I assured her, offering, perhaps, an unwarranted excuse. “There’s nothing casual about being incorrect,” she opined.

Newmans’ intimate dining area can feel claustrophobic when crowded, and in a couple of corners, the light is too low to read the menu – a tiny flashlight provided by the hostess just seemed silly, but a lighted candle helped. Portions are small – don’t expect to leave here satiated unless you order more than an entree.

Overachieving eaters might opt for the fixed-price four-course meal for $44 (or $36 for three courses). There’s no choice with this arrangement, however; you’re served the evening’s featured entree. In any case, dinner for two with wine easily could approach $100. For that same tab, you could purchase a pair of shoes for your spouse, a slew of new plants for your garden, three or four cartridges for your computer’s printer, even fill up the Hummer and head to Portland to dine. Or, you could splurge at Newmans for one of the better meals you’re likely to enjoy all year.

Contact the Mouth at The Daily Astorian, P.O. Box 210, Astoria, OR 97103, phone (503) 325-3211 or e-mail mouth@dailyastorian.com