The name 1738 is a reference to one of Étretat's oldest residences, in which this restaurant is housed. Part of the Hôtel Les Tilleuls, this beautifully renovated, intimate historic setting seats 12 and looks out onto a lush garden. Belgian chef Julien Wauthier presents his own distinctive seafood-led cuisine; building on a MICHELIN-starred career in Belgium, he showcases Normandy's local produce without limiting himself to it: brill, Veules-les-Roses oysters, free-range poultry, eel, Gariguette strawberries. Precise cuissons, bold yet harmonious flavours, exquisite sauces and subtle smoking: the generously portioned dishes are clear and meticulously presented.