The emblem of Gurney's is a statue of a Botticelli-like Venus rising from the sea, symbolizing the rejuvenating qualities of sea water. The sea motif is carried through in the decor -- ship's lanterns, ship's wheels, captain's chairs. The atmosphere is New England rustic rather than glamorous.

The menu, too, features the seafood for which the area is known. And then there's the sea itself: ever present in the smell of the salt air and the roar of the long, green breakers (most rooms have beach-front balconies, and the dining rooms also overlook the beach).

RATES: The rooms are in shingled motel-like units and cottages. The daily room rates (per person, double occupancy) are $90 to $125. These rates include breakfast and dinner and use of the pool, sauna, steam room and exercise room. They do not, however, include the spa, which is additional.

The spa rates include all meals, plus various manicures, pedicures, massages, hydrotherapies, exercise classes, health assessments, relaxation seminars and so on: Seven-Day Rejuvenating Plan, $740; Executive Longevity Programme (five days), $628; Four-Day Mid-Week Plan, $450; Day of Beauty (for women) or Day of Vitality (for men), $127.

FOR MORE INFORMATION: Gurney's, Montauk, N.Y. 11954, (516) 668-3203.