At the head of the most noted _restaurateurs_ in Paris, previously to the revolution, was LA BARRIÈRE in the _ci-devant Palais Royal_; but, though his larder was always provided with choice food, his cellar furnished with good wines, his bill of fare long, and the number of his customers considerable, yet his profits, he said, were not sufficiently great to allow him to cover his tables with linen. This omission was supplied by green wax cloth; a piece of economy which, he declared, produced him a saving of near 10,000 livres (_circa_ 400£ sterling) per annum in the single article of washing. Hence you may form an idea of the extent of such an undertaking. I have often dined at LA BARRIÈRE'S was always well served, at a moderate charge, and with remarkable expedition. Much about that time, BEAUVILLIERS, who had opened, within the same precincts, a similar establishment, but on a more refined plan, proved a most formidable rival to LA BARRIÈRE, and at length eclipsed him. After a lapse of almost eleven years, I again find this identical BEAUVILLIERS still in the full enjoyment of the greatest celebrity. ROBERT and NAUDET in the _Palais du Tribunat_, and VÉRY on the _Terrace des Feuillant_ dispute with him the palm in the art of Apicius. All these, it is true, furnish excellent repasts, and their wines are not inferior to their cooking: but, after more than one impartial trial, I think I am justified in giving the preference to BEAUVILLIERS. Let us then take a view of his arrangements: this, with a few variations in price or quality, will serve as a general picture of the _ars coquinaria_ in Paris. On the first floor of a large hotel, formerly occupied, perhaps, by a farmer-general, you enter a suite of apartments, decorated with arabesques, and mirrors of large dimensions, in a style no less elegant than splendid, where tables are completely arranged for large or small parties. In winter, these rooms are warmed by ornamental stoves, and lighted by _quinquets_, a species of Argand's lamps. They are capable of accommodating from two hundred and fifty to three hundred persons, and, at this time of the year, the average number that dine here daily is about two hundred; in summer, it is considerably decreased by the attractions of the country, and the parties of pleasure made, in consequence, to the environs of the capital.