Tapas are the true gems of Spain. With dinner at 10pm, tapas are the wonderful small appetizers eaten any time in the afternoon before dinner, or even as a dinner replacement. Lateral is the local restaurant favorite of our host here in Madrid. He told us that it's the best value for money, and definitely serves some of the best tapas in Madrid. When looking for it on Calle Velazquez, you will see that it is spelled with the last L backwards. Each item on the menu ranges between about 3 and 7 euros. We had crepes de setas (mushroom crepes), crema fria trigueros (cold asparagus in cream), quesadillas de acelgas champignon (spinach and mushroom quesadillas, and one of my personal favorites), tortilla espanola (Spanish tortilla), tartar aguacate con gamba (a really wonderful chopped avocado and shrimp), albondigas ternera (fantastic meatballs), patatas (spicy quartered potatoes), rojo pimientos rellenos (small red peppers -not spicy- stuffed with meat YUMMY), bread and for dessert, a chocolate tart and crepes dulces. That may seem like a lot of food for three people, and it was but we ate every bit of it, and the price only came to 61 euros, and that included beer and coffee for the three of us. Lateral was certainly one of the most delicious places we've eaten at so far in Spain. When in Madrid, I definitely recommend this place for both the food and its modern design. Service was fantastic.