L'eau is an innovative French restaurant located in a basement about a five-minute walk from Gaiemmae Station. Its signature course presents Japanese ingredients, such as an amuse arranged like a forest of water, leaves, soil, and trees, and eel smoked with cherry wood chips. The restaurant operates by reservation only and serves course meals exclusively, with a hand-drawn menu explaining the composition of the dishes and an optional wine pairing. The basement entrance and the restaurant's location are somewhat confusing to find.