And he means it!

"Every year the menu changes and every year it gets better and better," said the bon vivant, who has earned stars from the much-revered Michelin restaurant guide and was a one-time chef to dignitaries and the rich and famous in Monaco. "It's not to say that previous menus weren't the 'ultime,' but this year's menu is 'super.'"

Starting this Thursday and continuing through December, Island residents will get to experience a nine-course gastronomic orgy of food that climaxes with a three-quarter-ounce pouring of Remy Martin's Louis XIII cognac. Cost is $155 per person for a minimum of two guests.

"He has been baiting us with the menu, presenting us with tiny teasers of certain dishes he'll be serving," said La Mer manager Stephen Oyadomari. "It won't be until this Wednesday that we'll actually taste the entire menu."

This Remy Martin Louis XIII "Ultimate Dinner" is an exclusive nationwide event, in which less than 100 restaurants are invited to participate.

"This is our fifth year doing this benefit dinner," said Sabine Glissman, the hotel's food and beverage director. "This year, a portion of the proceeds from all 'Ultimate Dinners' will go toward Hurricane Katrina victims via the American Red Cross."

Running his finger down the menu, Garnier goes through each dish, providing detailed explanations of preparation and complementary sauces, starting with his foie gras.

"It's lightly smoked then served with macadamia nuts and sliced apples," Garnier smiled. "The silky texture of the foie gras is balanced by the crunch of macadamia nuts and heightened with the sliced apples."

His second course of lobster creme brulee resembles a rich flan-like dish served with a timbale of hon-shimeji mushrooms.

Next comes Grenoble-style sauteed sweetbreads, followed by Remy Martin-flambeed langoustine plated with risotto in langoustine jus.

Stephen Oyadomari will pour guests a taste of the precious Louis XIII.

To cleanse the palate before the tournedos of venison and selection of three cheeses, a refreshing dollop of Remy Martin VSOP-laced sorbet will be served.

And after dessert, the reason for calling this dinner the "Ultimate" will be revealed when guests inhale and later swirl in their mouths the intoxicating essence of Remy Martin's Louis XIII. This king of cognacs — a single bottle of which can take up to three generations of grapes to produce — consists of a blend of vintages, featuring different years and different barrels.

"I prefer to smell it than drink it," Garnier said, gesturing as if he was sniffing a glass of the Louis. "The perfumey fragrance of the Louis XIII is exceptional."