Restaurants with a combination of good food and good service are difficult to locate in Panama City. The Rausch Restaurant definitely has these attributes combined with a wonderful modern setting. This is a good restaurant for business dinners, or for couples. The food was fantastic and the service even better. I would recommend the Tuna Tartar to begin, followed by the shrimp with chorizo sausage, and topped off with the Chocolate Fondant for dessert (this dessert needs to be ordered ahead of time). The restaurant in generally quiet, but could get noisy if there is a large group. Highly recommended restaurant for a business dinner, especially if you wish to impress out of town guests.