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.CELEBRITY CHOICE. CHRISTIANE NOLL (Emma in Jekyll & Hyde at the Plymouth Theatre) chooses L'ABSINTHE, 227 E. 67th St., bet. 2nd & 3rd Aves. Though relatively new on the East Side scene, L'Absinthe provides a welcome reminder of an era when French cuisine ruled New York's restaurant roost. Appealingly refined, L'Absinthe exudes a genuine Parisian brasserie flavor. The worldly clientele is comprised of many well-heeled neighborhood residents, as well as shoppers at nearby boutiques and auction galleries. Diners with theatre plans (a pre-theatre carte is offered at $25) are advised by owner/chef Jean-Michel Bergougnoux to come no later that 5:30 to properly savor their repast including savory desserts. At both lunch and dinner, selections are divided into contemporary and classic choices. A la carte dinner possibilities spotlight roasted codfish with lentil salad and marinated steak teriyaki. Those with more traditional tastes may opt for Beaujolais-style warm poached sausage or slow-braised lean beef with carrots. L'ABSINTHE is open seven days. Mon.-Sat. noon-3 pm; 5:30-11 pm. Sun. noon-3 pm; 5:30-10 pm. Weekend champagne brunch $26.50. Daily specials. Dinner entrees $22-$35. Wine list. Priv. parties. Elegant/casual dress. CC. Res. sug. 794-4950. VINCENT GUASTAFERRO (Joey in The Old Neighborhood at the Booth Theatre) chooses LETIZIA, 1352 First Ave., bet. 72nd & 73rd Sts. Letizia presents authentic, spectacularly delicious Italian cuisine in a casual setting that draws Tom Selleck, Barbara Walters, Kirstie Alley and "GMA" host Lisa McRee. Savvy owner Tony Pecora encourages superchef Francesco to confer with patrons beforehand in creating their dream meals. Bolstered by such staff members as Guiseppe and Lucho, dining here is majestic, yet personalized. Theatregoers applaud a ravishing prix fixe menu at $24.75 (arrive by 6:30); while à la carte choices embrace risotto of the day - always scrumptious - osso buco Milanese style, costoletta di vitello (veal chop with sage) and tuna medallions in the Sicilian manner. Nightly piano music holds sway, and gifted soprano Barbara Adamali - chef Francesco's wife - sings impromptu arias. PLAYBILL readers are invited for a glass of complimentary champagne; just ask Tony or Raffaele. LETIZIA is open seven days. Mon.-Thurs. noon-11:30 pm. Fri., Sat. till 1 am. Sun. till 10:30 pm. Dinner entrees $13.50-$23.75. Daily specials; game in season. Stellar wine list. Approp. dress. CC. Discount valet parking. Res. sug. 517-2244. .AFTER THEATRE. DA ROSINA After The Sound of Music's curtain yodels, this cozy Italian perennial was our feel-good destination spot. Owner Jimmy Sanz came through with light, homemade pastas; and his $19.98 prix fixe dinner's priced to entice. Restaurant Row has a spring glow, and Da Rosina provides its own luster. Open six days till midnight. Closed Mon. 342 W. 46th St. (between 8th & 9th Aves.). 977-7373. SARDI'S The after-theatre crowd dotes on chef Patrick Alain Pinon's exciting cuisine - a stroll from most Broadway shows. Cabaret reigns at the upstairs Club Room, with Mark Nadler freewheeling it Thursdays, 8:30 P.M.-12:30 A.M. ($15 cover, $12 min.) and John Malino's band Fridays, 10:30 P.M.-1:30 A.M. (no cover, $12 min.). Restaurant open Mon-Thurs. till 12:30 A.M.; Fri., Sat. 1 A.M. (Cl. Sun.). 234 W. 44th St. (B'way & 8th). 221-8440 74 BY BOB EDISON [[images - 2 same images of a car]] A dilemma for your accountant: Is it travel? Or entertainment? While your CPA wrestles with that dilemma, you can enjoy the new Lincoln Town Car for what it really is: a refined, six-passenger luxury sedan with improved steering, a responsiveV-8 engine and the kind of poised handling that comes from a balanced rear-wheel-drive chassis. All of which makes spending time in the new Town Car time well spent. For more information, call 1 800 446-8888 or visit www.lincolnvehicles.com. LINCOLN Introducing the new Town Car from Lincoln. What a luxury car should be. ^[[2011.45.31]]