Restaurant 301 at the Carter House Inn on L Street is the most serious restaurant in Eureka by some margin. The kitchen works with seasonal ingredients, much of it locally sourced, and maintains a wine list that would embarrass places ten times the size. The dining room is formal by North Coast standards — white tablecloths, attentive service — but not stiff.
The menu changes with the seasons but reliably features Humboldt Bay oysters, local dungeness crab, and Pacific salmon treated with more care than you will find anywhere else on this stretch of coast. Reservations are advisable in summer. Located at 301 L Street; 707/444-8062.