BED   

This trendy South Beach eatery certainly makes for amusing conversation, to say the least. "Will you go to B.E.D. with me tonight?" is just one of many ways of saying it, but the bottom line here is that Beverage, Entertainment, Dining is a kitschy concept that transforms an eclectic menu into anything but a tired, sleepy epicurean experience. It's okay to eat in bed here -- in fact, it's the only way, with mosquito-netted beds substituting for tables. Ladies, just make sure that if you wear skirts, wear long ones, as there's no where to daintily cross your legs. And worry not about getting crumbs in these beds, knowing that you won't have to change the sheets, but don't be surprised if you discover crumbs that aren't your own. Gimmick aside, B.E.D. has fantastic food, such as macadamia nut-crusted swordfish with black bean daikon sprout salad and peanut sauce. And despite their cheesy names, desserts are absolutely sinful. Try the Menage a Trois -- peanut butter mousse, homemade jam and brittle all under a "blanket" of chocolate. Or take a Roll in the Sack -- an apple cinnamon Swiss roll in a phyllo sack with vanilla ice cream. If you're looking for an intimate dinner-in-B.E.D. experience, however, beware that B.E.D doubles as a techno-throbbing, sceney nightspot for those who prefer to watch while others eat. -- Lesley Abravanel