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MEALS & DEALS

F&B

269 W. 23rd St. (between Seventh and Eighth avenues)

(646) 486-4441

At F&B, which stands for “frites” and “beignets” (puffy rectangles of fried dough), connoisseur-quality cuisine is offered at fast-food prices.

Decorated minimally with long, blond wood counters and stools, the eatery is owned by Nicholas Type, Till Horkenbach and Anthony Simon, who’ve managed food services for such chic hotels as the Four Seasons and the Stanhope.

Here, they’ve created a small but unique menu, with several tempting side dishes, including frites, sweet potatoes and onion rings. Indecisive? Order the creatively arranged combo ($2.50), featuring all three. In addition to the standard mayo and ketchup garnishes, there are also flavored dips and truffle oil (an additional 50 cents ).

Hot dogs come in four variations, including the Great Dane ($2.65), which is a Danish frank — called a polser — that’s made especially for F&B by a Wisconsin man who was recommended by the Danish Consulate. The sausage is topped, as it would be on a Copenhagen street, with Danish mustard, sliced cucumbers, remoulade, ketchup and crispy onions. The Top Dog ($2.65) is piled with tangy, homemade sauerkraut and crumbled bacon. Both come on a toasted bun and can be subbed with a smoked tofu dog that’s so tasty, customers regularly ask whether it’s really meat they’re eating.

Other fun fare: Pups in a Blanket (mini franks wrapped in puff pastry) and crispy Swedish meatballs, served in a gravy with a dollop of lingonberries on the side. Both six-piece meals are $2.95.

As for dessert, there’s only one choice — the beignets. The three piping-hot rectangles ($1.50) are so heavily dusted with confectioner’s sugar that the chocolate dip (an additional 50 cents) barely adheres to the surface.

The drink list runs the gamut from chai tea and fresh lemonade to organic Belgian beer and a soda bottle-size Pommery champagne that’s meant to be sipped with a straw ($12).

Whether you use the straw or not, maybe F&B should stand for Fun & Bargain.