Le Relais (French Cuisine, 712 Madison Avenue, NYC), would "keep it simple," said manager Phillipe Barraud, who would slice the SPAM and serve it warm with a cabbage spiced with Cassis, hot boiled potatoes and a warm French Apple Tart. Phillipe said he would compliment the meal with a "nice Pinot Noir or a Beaujolais."

Jim McMullen's (American Cuisine, 1341 Third Avenue, NYC) -- a favorite haunt of Mayor Giuliani's -- would offer a few different SPAM options said Wolfgang Rapp, the restaurant's chef. He would either boil and simmer the SPAM slowly, flavor it with garlic and coriander, and serve it over pasta, or dice the SPAM into black bean soup or chop it up with two kinds of cabbage for a "tri-color cole slaw." A peach or apple cobbler would be served for dessert with a "nice Sauvignon Blanc."