Paris ? How do you celebrate Valentine’s Day in Paris — an obvious romantic destination for courting lovers?

You can wait till spring, and have a cheese, ham and baguette sandwich while sharing a bottle of wine under a bridge by the Seine. Nobody notices when you are stealing kisses, because that’s so Parisian. But Paris offers dozens of more appealing places for combining romance and food.

Remember that the French devote as much care to gastronomic pursuits as to love — pastimes that go together here. Here are some restaurants where feasting lovers will be treated like guests of honor.

• Taillevent, temple of elegant dining. This renowned monument to gastronomy near the Etoile-Arc de Triomphe is a perennial winner with guidebook gourmets and well-heeled honeymooners — whether French, American, Japanese or Russian. Service is elegant, never condescending.

Opened in 1946 by Andre Vrinat in a 19th-century mansion that once belonged to the Duc de Morny, an illegitimate grandson of Napoleon Bonaparte. Morny used it as a bachelor pad for trysts. The restaurant was named after the first famous French 14th-century chef, Taillevent. Vrinat’s son, Jean-Claude, the current owner, is an affable host who enjoys sharing the mansion’s history.

Main courses like roast veal chop with young carrots and arugula salad sound deceivingly ordinary, but are perfect in quality, sauces and execution. Desserts and petits fours follow suit with sweet-tart flavors.

Taillevent is in the galaxy of top prices, but worth it, starting near $140 or so a person, up to $200 or so for a real blowout. Location: 15 rue Lamennais, Paris; phone (33-1) 44-95-15-01.

Diners enjoy a meal on a barge at it makes its way on the Seine River next to the Eiffel Tower in Paris. Paris offers dozens of appealing places for combining romance and food -- be it Valentine's Day or anytime of year.

• 1728, a fine romance in sensuous style. The elegant restaurant 1728 is reasonably priced for its superb setting, food and service. Named for the year the building was constructed, it also is known as the former home of the Marquis de Lafayette, champion of the American Revolution.

The cuisine by a chef from Beijing is fusion at its very best, mixing the best French ingredients with exotic spices and herbs.

Fusion, in a French monument? “It’s working well,” said owner Jean-Francois Chuet. A high-powered French businessman, he is married to Li-ning, a Chinese classical musician who runs the staff and reception with a firm but silky hand, and chooses the muted classical background music.

In the gleaming new kitchen, chef Gao-Lin turns out tempting dishes like Duo Pompadour — shelled Norway lobster tails with carpaccio of sea bass, flavored with dill, truffled olive oil, Thai basil, spiced with a tad of cayenne and sprinkled with Chinese truffles.

The limestone wine cellar is stacked with 3,000 bottles, some of them priceless, others reasonable.

“This was used as a prison during the French Revolution,” said Chuet, unlocking an iron gate.

Owner Philippe Carre enjoys one of the fresh oysters served at Le Parc a Huitre, an unassuming oyster-shellfish bar.

Menu is a la carte. With a glass of good wine, plan to spend $65 to $100 a person; several courses and better bottles will run $130 a person. Location: 8 rue d’Anjou, Paris; phone (33-1) 40-17-04-77.

• Les Arts, a garden haven. This elegant restaurant housed in a former club for engineers, near the Guimet Oriental Museum and the Trocadero, boasts a peaceful terrace for balmy summer days. In cool or rainy weather, the classic indoor rooms are spacious and chic. Service is discreet, friendly and efficient.

On the reasonable $47 menu (not including wine), a recent tasting turned up a tender puff pastry filled with wild mushrooms in a creamy-wine sauce, main courses such as a succulent slice of roast veal in light sauce of veal reduction, celery and chestnut purees on the side. The “guanaja” dark chocolate tartlet was positively voluptuous, and the fresh peach and raspberry soup with mint made a fresh contrast.

With wine, prices range from $50 to $100 a person. Location: 9 bis, Ave. d’Iena, Paris; phone (33-1) 40-69-27-53.

• L’Espadon Bleu, Latin Quarter charm. L’Espadon Bleu (which means blue swordfish) offers delicious food in a small yet spacious restaurant between the Seine and the Odeon. It belongs to Jacques Cagna, famous for his Michelin-guide-starred establishment a few doors away.

When Cagna bought the Espadon a couple of years ago, it was converted from an all-fish menu and rather dreary decor into a charming Mediterranean-style spot in ochers and sea blues.

Fish is still important, but now the menu includes choices like osso bucco with a touch of orange and fresh tagliatelli. Prices at lunch are in the $40 range (wine extra) for a set menu, less than a third the price of Cagna’s flagship restaurant.

Prices are $50 to $90 a person. Location: 25 rue des Grands Augustins, Paris; phone (33-1) 46-33-00-85.

• Le Parc a Huitres: oysters as aphrodisiacs. This unassuming little oyster-shellfish bar between the Seine and the Invalides might not seem a romantic haven. But it’s great for a quiet lunch or candlelight supper and boasts the freshest, best live oysters in town.

The bar-restaurant has menus at $23 and $36; your choices are accompanied by great bread and sweet butter, a glass of wine, and can be topped off with a warm apple tart from Poujauran, a terrific nearby baker.

For those who are not keen on oysters or the other shellfish available, the little restaurant (seating 22 maximum) also offers the best fish soup east of Brittany — complete with little country-style toasts, fresh-ground cheese, saffron and garlic-flavored mayonnaise (rouille), and extra garlic buds, if that is your preference.

An a la carte lunch or dinner could not exceed $58 a person, wine included. Location: 50 Blvd. de la Tour-Maubourg, Paris; phone (33-1) 40-62-93-97.

• Le Clos des Gourmets: gourmet thrills. This small and cheery restaurant near the Eiffel Tower offers friendly atmosphere and excellent food with some new twists, such as juicy Colvert duck topped with spiced honey, warm quince with cinnamon and celery.

A three-course menu at lunch is $43 a person, wine extra. Totals can range from about $50 to $100 a person, depending on wine. Location: 16 Ave. Rapp, Paris; phone (33-1) 45-51-75-61.

• Romance on the scenic Seine. Hold hands, sip and taste, as you cruise by the Eiffel Tower and Notre Dame. Several tour barges cruising the Seine offer sound-and-light candlelit dinners, a good way to sample Paris by night, though food quality may vary. The well-known Bateaux Mouches (phone 33-1-42-25-9610) has a special evening menu with music, wine and service included, for $160 a person. Special lunches (weekends, holidays only) cost $65, wine and service included.

The Capitaine Fracasse line (phone 33-1 46-21-48-15) offers “gourmet” dinners for $50 a person weeknights or $76 Saturdays, wine not included. Call for details on a special higher-priced Valentine’s Day dinner.