Dried abalone, which ranks with shark’s fin and bird’s nest in gastronomic prestige, is sadly out of the question for most people’s pockets; these days canned abalone graces even the best tables. Although it lacks the depth of taste found in dried abalone, its subtle taste and slightly chewy texture satisfy the palate of many a gourmet.

Ingredients:

16 dried Chinese mushrooms (the thick and floral ones are best), washed
1 medium iceberg lettuce, washed and trimmed
1 can best abalone, 15 to 16 ounces (425 to 450 grams) drained can juice from abalone
5 tablespoons peanut or corn oil
3 scallions, cut into 1-inch (2.5-centimeter) sections, white and green parts separated
1 tablespoon Shaohsing wine or medium-dry sherry
3 tablespoons oyster sauce
1 1⁄2 teaspoons thick soy sauce
1⁄2 teaspoon sugar
1 tablespoon potato flour, dissolved in 2 tablespoons water

Directions:

Put the mushrooms in a saucepan and pour over them 3 cups of boiling water. Return to a boil, then lower the heat and simmer for 1 hour, until tender. When cool, clip off the stems and discard. Squeeze out excess water but leave damp. (They can be prepared hours ahead of time.) Tear the lettuce leaves into large pieces. Drain the abalone, reserving the juice. Slice it into pieces about 1⁄8 inch (3 millimeters) thick.

Pour the can juice into a saucepan, add 1 tablespoon of the oil and bring to a boil. Immerse the lettuce in it, return to a boil and cook for 1 minute; the lettuce will be cooked yet still crisp. Transfer with a perforated spoon to a sieve placed over a bowl, so that it will continue to drain. Pour the drained stock back into the saucepan.

Heat a wok over high heat until smoke rises. Add the remaining oil and swirl it around. Add the white scallions and stir a couple of times. Splash in the Shaohsing wine or sherry around the side of the wok, then add the stock saved from the lettuce, the oyster sauce, thick soy sauce, to enhance the coloring, and sugar. Bring to a boil.

Add the mushrooms and abalone and slowly return to a boil. Cover, lower the heat and simmer for about 2 minutes, to let the abalone and mushrooms absorb the flavor.

Spread the lettuce on a warm serving plate. Trickle the well-stirred dissolved potato flour into the sauce, stirring as it thickens. Tip in the green scallions.

Transfer the ingredients to the serving plate, arranging the mushrooms on the lettuce, cap side up, then the abalone. Pour the sauce over them. Serve hot.

Serves 4 with 2 other dishes.