Given the astonishing affluence of Palm Beach, it is surprising that the town has relatively few restaurants of particular note. I would have supposed that a concentration of people for whom the final check is not a primary concern would have drawn flocks of aspiring young chefs, keen to make their names and their fortunes. Perhaps the sky-high cost of suitable premises is the primary deterrent. On the other hand, it’s not that there are few restaurants; it’s just that many are rather predictable in character. In the winter high season, places like the Palm Beach Grill (American classics including steaks and burgers) and Café L’Europe (Wiener schnitzel, calf’s liver and chicken Milanese) are so popular that tables are handed down from parents to children like treasured heirlooms. A disproportionate percentage of the snowbirds who arrive each December are New Yorkers, and they have even brought their favorite restaurants with them. Both La Goulue (East 61st Street) and Le Bilboquet (East 60th Street) have Palm Beach outposts that are similarly oversubscribed. However, even if Palm Beach cannot boast a vibrant cutting-edge food scene — maybe it’s just not that kind of place — it is still possible to eat extremely well. The establishments below number among my favorites.