Excellent Catalan cuisine refined with Asian, Italian, Andalusian and even American touches served in a puristic, predominantly gray setting. The tapas are to die for, and the dishes dreamed up by chef Carles Abellan are as creative as can be. Try the hamburger with foie gras and truffles. Open Tuesday-Saturday for lunch and dinner. Reservations required. $$$-$$$$. Most major credit cards. Carrer del Comerc 24, Barri Gotic, Barcelona. Phone 93-319-2102. http://www.comerc24.com.
