It faces fierce competition in the form of Spats and India Pavilion in the taste department, but for the budget-conscious State College gourmand, Viet Thai Restaurant, 146 N. Atherton St., is the best eatery in town.

Featuring a huge menu jam-packed with delicious, reasonably priced Vietnamese and Thai cuisine served in a pleasant atmosphere ideal for conversation, the aptly named Viet Thai couldn't be better.

From the start, Viet Thai just gets it right. On the appetizer menu, the Vietnamese fresh spring rolls in particular are absolutely out of sight, and no visit to Viet Thai should start with anything else. Their beverage options -- a wide selection of delicious coffees and teas -- are all excellent as well. Even their soda fountain seems to be more delicious than any other in town.

As far as entrees, you've got quite a selection. I'd highly recommend any of the many varieties of Pho, a giant bowl of soup that eats like a meal. For those watching their pennies, Pho dishes hover around the $7 range, and I practically guarantee you won't finish it all. The ever-popular Pad Thai is among the best I've ever had, and for more adventurous types, the more traditional fare is excellent as well.

The lunch and dinner options are virtually identical, although expect to pay a few dollars more at night for larger portions of some items. For vegetarians and vegans, Viet Thai is a rare State College restaurant that actually acknowledges your existence. Not only is there a vegetarian section on the menu, but most regular items are available without meat, and the Pad Thai can be made without eggs or fish sauce.

For dessert, you absolutely have to try their homemade ice cream, which comes in flavors like plum and mango. Call me a blasphemer if you must, but I definitely prefer it to just about everything I've had at the Creamery. One order comes in a huge parfait glass, so be prepared to share.

The service is incredibly friendly, but busy times like dinner and weekday lunches can be a bit slow. Still, with a cheap appetizer, a tasty beverage and a good conversationalist as company, you'll hardly notice, especially in the pleasant, low-key atmosphere of Viet Thai. If you really get bored, you can always look at the giant fish tank toward the rear of the restaurant.

If there's anything to complain about regarding Viet Thai, it's that there's not much room to stand when waiting for a table, but in the several dozen times I've been there since moving to State College, I've only had to wait maybe twice.

An appetizer, a couple of dinners, drinks and dessert shouldn't run you much more than $30; a cheap date, all told, especially since after eating all that delicious stuff, all you and your significant other will want to do is skip the movie and pass out. As far as healthy, delicious, none-too-pricey eats in State College are concerned, Viet Thai's tops.