RESTAURANTS: The Waterside Inn, Ferry Road, Bray-on-Thames; phone Maidenhead (0628) 20691.

And in London:

Le Gavroche, 43 Upper Brook St., W 1; phone 408-0881. (The Gavroche folk also own an apartment hotel with fine suites and rates that begin around $135 for bedroom, living room, kitchen and bath. 47 Park St., W 1; 491-7282.)

Gavvers, 61 Lower Sloane St., SW 1; 730-5983 (the original site of Le Gavroche, Gavvers is now a testing ground for Gavroche and a set dinner for around $18 per person with wine makes it one of the best buys in town).

Bombay Brasserie, Courtfield Close, 140 Gloucester Rd., SW 7; 370-4040.

Tiger Lee, 251 Old Brompton Rd., SW 5; 370-2323.

Toto, Walton House, Walton Street, SW 3; 589-0075.

Cafe' Pelican, 45 St. Martin's Lane, WC 2; 379-0309.

Cafe' Express, Joseph pour la Maison, Sloane Street, SW 1; 834-5080.

L'Escargot, 48 Greek St., W 1; 437-2679.

Chuen Cheng Ku, 17 Wardour St., W 1; 437-1398.

Chez Nico, 129 Queenstown Rd., SW 8; 720-6960.

L'Arlequin, 123 Queenstown Rd., SW 8; 622-0555.

Rue St. Jacques, 5 Charlotte St., W 1; 637-0222.

HOTELS: The Capital Hotel, 22 Basil St., SW 3; 589-5171.

The Connaught Hotel, Carlos Place, W 1; 499-7070.

The Dorchester, Park Lane, W 1; 629-8888 (Grill Room for English food, the Terrace for French).

The Ritz, Piccadilly, W 1; 493-8181.

The Berkeley, Wilton Place, SW 1; 235-6000.

Keep in mind that all of the hotels and many of the restaurants -- particularly the Waterside Inn, Le Gavroche and Rue St. Jacques -- should be booked well in advance, especially in spring and summer.

INFORMATION: "Egon Ronay's Lucas Guide, 1985" and "The Good Food Guide, 1985" are available almost everywhere in England and also in many bookstores in the United States. "The Official Foodie Handbook," by Ann Barr and Paul Levy, is available in most London bookstores.