Just about any kind of building can be transformed into a restaurant, from old banks (The Mint in Midvale), fire stations (Market Street Broiler), to churches (Ristorante Della Fontana).

But the office of a used car lot was a bit surprising. After all, few of us cherish the memories of purchasing our first car from a polyester-clad, fast-talking salesman who promised us he could get us into a "real cream puff" for under $500. The aftertaste of a "lemon" is more likely to flavor the recollection.We shared used-car flashbacks sitting in our glassed enclosure at the Miramar Restaurant. Each enclosure has three tables and a view around the small interior. Just a few months ago it used to be someone's truckland. Happily any resurrections of used-car salesmen spouting the merits of a real "cherry" have been replaced by hardworking friendly waiters serving steaming platters of colorful Mexican food to eager diners in this bustling eatery.

We were also glad that the tastes we sampled were full of robust seasonings and traditional favorites along with some different preparations not usually found in other Mexican restaurants.

The salsa with the chips was a delectable balance of seasonings, from the cilantro to the finely diced red chiles. The guacamole ($4.75) was also nicely prepared, rich and unadorned. Because of the lengthy list of seafood items, we were attracted to the caldo de mariscos ($8.50), a seafood stew chock full of clams, mussels, crab legs, shrimp and chunks of carrots and celery. The tender morsels swam in a maroon peppery broth. It was easily enough for an entree and indicated the kitchen's ability to prepare seafood.

This was evident in the other two seafood entrees we sampled, the camarones super calientes and the fish fillet a la Miramar (each $7.99). The latter was a generous piece of perfectly cooked snapper in a mild wine and herb salsa dotted with fresh onions and tomato. The camarones or shrimp was the favorite. At least a dozen shrimp were served with an earthy and piquant sauce just hot enough to tantalize and not overpower the palate. We also sampled the Miramar combination ($6.50), which included a smothered chile verde burrito, which was very good, tostado and taco with shredded beef, and cheese enchilada. Each of the plates comes with rice, homemade refried beans and a salad.

Other specialties on the menu include quesadillas; seafood salads and cocktails with oysters, shrimp, octopus and crab; ceviche, black bean nachos; fried calamari; taco salad; menudo; enchiladas; flautas, chile colorado; special beef and vegetable stew (on weekends only); fajitas; broiled chicken with cilantro butter; fish tacos; fish fillets with garlic butter; chimi-changas; rellenos; carnitas and fried trout. Prices range from $2 for the ceviche to $8.50 for the seafood stew.

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Desserts on the menu include fried ice cream topped with chocolate sauce, flan (slightly sweetened and without the carmelized sugar); Mexican cheesecake; cornmeal pastries and rice pudding.

The Miramar menu's claim to have "a new outlook on the most authentic Mexican cuisine" definitely rings true with the seafood dishes we savored.

Rating: * * * 1/2

Miramar Restaurant, 342 W. 1300 South, 484-2877, open seven days a week, from 10 a.m. until midnight. Accepts checks with guarantee card; no credit cards. Orders to go. Crowded on weekends; no reservations accepted.

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