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When Stefan Tevis was introduced to Jens Madsen in London 14 years ago, he never dreamed they would do business together in Utah.

Now, after more than a decade of friendship through intercontinental correspondence, Tevis and Madsen are teaming up to launch a publication featuring some of the Salt Lake area's poshest restaurants and their menus.Tevis said the twice-yearly, full-color glossy magazine, Entree - The Best of Utah Menus, is expected to have the largest circulation for a free publication in Utah. The magazine will be delivered to Utah's leading hotel chains and 50,000 select households in Utah, and 15,000 more will be available at convention centers and tourism outlets throughout the Intermountain West, Tevis said.

The distribution plan, Tevis said, offers Utah restaurateurs an opportunity to showcase menu items in a magazine that has a guaranteed circulation of 65,000.

"Utah is not known for its restaurants," he said. "So this is a publication dedicated to guiding Utahns to the finest dining opportunities available in the state."

Tevis said that Entree is an American version of menu guides Contract Media Specialists Ltd. has produced in London and Paris. CMS Inc. is the publishing company started by Madsen and Tevis in 1991.

Tevis said his publishing company in England, CMS Ltd., landed the contract to produce the programs and publications for the Lawn and Tennis Association - the association that sponsors Wimbledon. He also signed with the professional associations of golf and soccer in England for publishing services, he said.

Tevis said Entree is the third in a string of free magazines he has worked on since his start in the publishing business in 1976. Tevis started the first free magazine, Monocle, in London on the shoe-string budget of 20,000 pounds. Monocle spotlighted the happenings and nightlife in London's west end. Two years later, the magazine was sold for more than a million pounds to Tattler, a magazine owned by Conde' Nast, the parent company of Vogue and Cosmopolitan.

After selling Monocle, Tevis started two other magazines featuring London hot spots, London Portrait and The Magazine. Both magazines prospered quickly, Tevis said, and were eventually purchased by larger publication companies.

"We put the bit in our mouths and realized this was a good market to get into," he said.

The Magazine, Tevis said, was once one of the most popular publications in London.

Tevis, who hails from England and reared in Zimbabwe, came to the United States five months ago at Madsen's suggestion he start a free magazine in Utah. "This is a wonderful climate, a good economy and a chance to launch my company internationally - I'd be a fool not to try it,"he said.

Before visiting the United States, Tevis said he associated Utah with one thing: the Osmonds. But after living in Utah a short while, Tevis said Utah is not only a good place to do business but a great place to live.

"This is just bliss. I get a buzz just driving down the road in my car," he said. "Utah kind of reminds me of my young days in Africa."

Madsen, a major shareholder in Salt Lake City's Humancare Inc., which produces health education materials for colleges and nonprofit organizations, converted to The Church of Jesus Christ of Latter-day Saints in Denmark as a small child. His family came to the United States and lived in Utah and Los Angeles. Madsen also graduated from UCLA.

Tevis said his partner, who is now traveling in Europe, has a "Midas touch" with business ventures.

"Jens went from being a young Mormon boy who didn't know a lot about life to a millionaire," he said. "He is known for his staunch integrity. People want to do business with him because he isn't ruthless and conniving."

CMS is looking toward expanding to Denver and Seattle and has plans to establish offices in Al-bu-quer-que and Phoenix by 1995. The central headquarters will remain in Salt Lake City, Tevis said.