Thompson enlisted others to join with him in opening a magnificent place under the new Flood building at the corner of Powell and Market street, but through faulty understanding of financial power Thompson was compelled to give up his interest and the place afterward closed. It has since been reopened under the name of the Portola-Louvre, where now crowds assemble nightly to listen to music and witness cabaret performances. Here, as well as in a number of other places, one can well appreciate the colloquial definition of "cabaret." That which takes the rest out of restaurant and puts the din in dinner. If one likes noise and distraction while eating such places are good to patronize. Across the street from the Portola-Louvre at 15 Powell street is the modernized Techau Tavern now known as "Techau's". Here there is always good music and food well cooked and well served, and always a lively crowd during the luncheon, dinner and after-theatre hours. The room is not large but its dimensions are greatly magnified owing to the covering of mirrors which line the walls. This garish display of mirrors, and elaborate decoration of ceiling and pillars, gives it the appearance of the abode of Saturnalia, but decorum is the rule among the patrons. Around at 168 O'Farrell street, just opposite the Orpheum theatre, is Tait-Zinkand restaurant, or as it is more popularly known, "Tait's". John Tait is the presiding spirit here, he having made reputation as club manager, and then as manager of the Cliff House. One of the partners here was Carl Zinkand, who ran the old Zinkand's before the fire. While these three restaurants are of similar type neither has the pre-fire atmosphere. They are lively, always, with music and gay throngs, and serve good food. One of the early restaurants established after the fire was Blanco's, at 857 O'Farrell street, and later Blanco opened the Poodle Dog in Mason street just above Eddy. Both of these restaurants are of the old French type and are high class in every respect. The Poodle Dog has a hotel attachment where one may get rooms or full apartments. If you know how to order, and do not care to count the cost when you order, probably the best dinner at these restaurants can be had at either Blanco's or the Poodle Dog. The cuisine is of the best and the chefs rank at the top of their art. Prices are higher than at the other restaurants mentioned, but one certainly gets the best there is prepared in the best way. But the same food, prepared equally well, is to be found in a number of less pretentious places. At the two mentioned one pays for the surroundings as well as for the food, and sometimes this is worth paying for.