Except for surf and turf, Americans don’t mix meat and fish on the same plate. And even then, the classic meat and seafood combo aren’t eaten as one.

Portuguese, Spanish and Asian cooks can claim recipes that mix bits of meat and fish. Perhaps an anthropologist could explain our aversion to mingling land and sea. We’re probably missing out on some great meals because of it.

A recipe from “The Union Square Cafe Cookbook,” by Danny Meyer and Michael Romano (HarperCollins, 1994), reminded me of this omission. The authors provide a recipe for a sauce for meat that is made with anchovies - not just any fish, but anchovies, which probably rank with tofu on the list of least favorite American foods.

But as Meyer and Romano write: “Though beef and fish may seem like an odd couple, anchovy adds a subtle tanginess and body to this simple sauce.”

It was worth the price of the filet mignon just to satisfy my curiosity. The result was equally worth the expense. This is a delicious combination - tangy, briny and sharp. The anchovies enhance the bland taste of the meat.

To get the full impact of this recipe, use quality ingredients. Buy choice-grade beef, cut one inch thick. Choose tomatoes that are juicy, not pulpy.

The way to get great results when cooking meat is to preheat the skillet enough. Don’t be timid. Start with a heavy-bottomed skillet, pour in the oil and heat. If you add a drop of water, it should sizzle instantly. Now add the meat.

Seared Filet Mignon With Tomato-Anchovy Sauce

2 (6-ounce) filets of beef

1/2 teaspoon salt

Freshly ground black pepper

1 tablespoon extra-virgin olive oil

1 large shallot, minced

1 small garlic clove, minced

1 tablespoon minced anchovy fillets

2 medium tomatoes, peeled, seeded and diced (see note)

1 tablespoon red wine vinegar

1 tablespoon minced Italian parsley

Season beef with 1/4 teaspoon salt and pepper to taste. Heat oil in medium, heavy-bottomed skillet over medium-high heat. Sear beef on both sides until medium-rare, about 5 minutes per side. Remove and keep warm on oven-proof platter in 150- to 200-degree oven.

Add shallot and garlic to skillet and saute over medium heat 2 minutes. Add anchovies and tomatoes and cook over high heat until pulpy, about 5 minutes. Add vinegar and cook 1 minute. Sprinkle with parsley and season with remaining 1/4 teaspoon salt and pepper to taste.

Pour sauce over beef or serve on the side. Serve immediately.

Yield: 2 servings.

Nutrition information per serving: 588 calories, 46.7 grams fat (71 percent fat calories), 33 grams protein, 8 grams carbohydrate, 126 milligrams cholesterol, 898 milligrams sodium.

Note: To peel tomatoes, bring a pan of water to boil. Cut a shallow “X” in the bottom of each tomato. Add tomatoes to water for 30 seconds; remove immediately. Skins should be loose and easy to peel off.