GETTING THERE: There are no direct flights to St. Eustatius from Washington. American Airlines flies from Baltimore to St. Maarten, where you can connect with Windward Islands Airways' 20-minute flight to St. Eustatius (up to four flights daily). American's current APEX fare to St. Maarten is $329 round trip (tickets must be purchased two weeks in advance); the round-trip fare from St. Maarten to St. Eustatius is $40. U.S. citizens need proof of citizenship to enter.

WHERE TO STAY:Among the accommodations available on the island are:

The Old Gin House, P.O. Box 172, Lower Town; $100 double through Dec. 20, $130 double from Dec. 21 to April 16.

Maison sur la Plage, P.O. Box 157, on an east-coast hillside; $55 double through Dec. 20, $75 double from Dec. 21 to April 16, including continental breakfast.

Golden Era Hotel, Lower Town; $75 double through Dec. 20, $88 double from Dec. 21 to April 16.

There are also guest houses and long-term rentals available.

WHERE TO EAT:

Mooshay Bay Public House (at the Old Gin House); prix-fixe dinner with two wines, $32 a person.

Maison sur la Plage; French cuisine a la carte, dinner for two about $60. (For lunch, I had a fine cold shrimp plate here for $8.50.)

L'Etoile, 6 Van Rheeweg. Lobster stew was about $6.50; a grilled cheese sandwich, about $1.75.

Stone Oven. West Indian menu. Dinners from $3.50.

INFORMATION: St. Eustatius Tourist Office, 275 Seventh Ave., New York, N.Y. 10001, (212) 989-0000.