TAIPEI (Taiwan News) — Theorie Theory French Steakhouse is built on the vision of CEO Lin Yi-kuan (林奕寬) and Head Chef Dennis Lai (賴俊源), who aim to bring a more flexible, a la carte style of fine dining to Taipei.
Lin said he chose the a la carte model in response to what he sees as aesthetic fatigue and saturation in Taiwan’s tasting-menu-driven fine dining scene. While elaborate courses are common, he argued the market needs a return to a more relaxed, regular dining experience. He described the restaurant’s concept as a “theory” meant to be understood and shared, giving diners the power of choice.
Calling the SOGO Fuxing commercial area in Taipei’s East District a counterpart to Tokyo’s Ginza, Lin said the district is dynamic and ideal for a high-end yet flexible dining venue.
Lai, who has more than 20 years of French culinary experience at restaurants including the Asia’s 50 Best–listed Le Mout, adopts a less-is-more philosophy. He strips away decorative elements and emphasizes ingredients speaking for themselves.
This approach defines the menu, which blends classic bistro dishes with the house specialty: a 35-day dry-aged T-bone steak. Lai said 35 days was the ideal balance point after extensive testing, achieving depth and richness without excessive dryness. The steak is flash-cooked in a Montague super oven at 900 degrees Celsius, producing a crisp, high-heat exterior and a tender interior.
Each cut is paired with tailored French sauces, which Lai considers the dish’s soul. “Meat rich in fat needs acidity to lift the flavor; delicate meat needs enveloping warmth,” he said.
The menu also reflects the global retro-bistro trend, reinterpreting classics. The Bourgogne escargots use French grey snails and a butter infused with spices, Italian Parmesan, and Spanish white ham for layered umami. Toasted hazelnuts replace breadcrumbs for added texture.
Dessert concludes with vanilla ice cream profiteroles, featuring cold ice cream in warm puff pastry. A tableside pour of hot Madagascar-sourced Valrhona chocolate creates a contrast of temperature and flavor.
(Taiwan News, Lyla Liu video)
