Newport hoteliers keep topping themselves, but it will be a long while before they can best what has been wrought here. A boutique hotel with only 20 units, the main structure dates from 1873. It stands above the northern end of the Cliff Walk, overlooking the surf that rolls through the bay and onto Eaton's Beach. Extensive and very costly renovations have brought the French Empire mansion and three outlying villas to a level of opulence they never knew. All rooms have DVD and CD players, gas fireplaces, two TVs, separate sitting areas, and, except for one suite, double Jacuzzis, supplemented by multi-nozzled shower stalls. Each is jaw-droppingly decorated to a different theme -- Mediterranean, Renaissance, Tudor -- but chairs, sofas, and mattresses are uniformly plush, deep, and all-but-impossible to leave. In peak season, there are about three staff members for every guest. Be sure to get a tutorial on the controls of the shades, TV, door lock, and showers, none of which work the way they do in a Hilton.

After a rocky start, the restaurant, Spiced Pear (tel. 401/847-2244), has surged back to elite status. The finest ingredients -- foie gras, Kobe beef, Kurobuta pork, Iranian caviar, Dover sole -- are deployed in refined (occasionally precious) arrangements that you might be reluctant to disturb. But do, and savor carefully. Portions look deceptively small, but by the time you finish that last bite of dessert, a bit of magic mastered by the most accomplished chefs, you'll be more than satisfied.