USHIGORO S. is one of my favorite yakiniku restaurants, but this high-class location was my first visit. I had the Q Course. First of all, the experience of having a dedicated grill master in a private room of high quality was exceptional. The sound from other rooms was completely blocked out, creating a calm atmosphere. The first dish, steamed egg custard with beef broth and fresh sea urchin, was delicious and set the tone for the meal. The caviar and smoked Wagyu tartare, as well as the katsu sandwich, were also outstanding. Every piece of meat was incredibly tasty, especially the black tongue, which had an exceptional texture. The overall quality and experience of the course were at a very high level, truly reflecting the high standards of USHIGORO. On the other hand, I realized that to increase prices at a yakiniku restaurant, they inevitably need to enhance offerings beyond just the grilled meat. I felt that USHIGORO offers the best balance of cost performance, especially if I plan to return regularly. (S is wonderful in its own right.)