I was sceptical the first time that I ordered the steak (not typically associated with Japanese cooking unless you're talking Benihana) over the fish, but DonRocks is correct. It's a great piece of meat and I would not order any of the alternatives. Agree with everything else he said about Makoto, especially the quality of the sushi/sashimi offering (again, the upgrades are not worth the money). Value of this simple kaiseki is great - I usually just get tea or a beer. The waitress asks near the end of the meal (before dessert) if you would like another order of anything. Never did this, but I'm curious what another order of steak would be? Can't add anything to DonRocks' description except that sitting at the counter offers some entertainment as you watch the meals being prepared.