Pastrami Queen's namesake sandwich. (Bruce R. Bennett / The Post)

Is there anything more perfect in life than a nicely spiced slice of pastrami?

Well, maybe I can count a few other exemplars of excellence — say, the 1969 Miracle Mets. But truthfully, pastrami is what matters most to anyone who grew up in a city where curing meat is considered an art form and who came of age in an era when cholesterol levels were yet to be routinely measured.

Certainly, as a child of New York from a few decades ago, I fit that bill. And Pastrami Queen, a Boca Raton reincarnation of a New York deli of long ago, speaks to my very roots. But here’s the thing: Even a newcomer to true New York pastrami — heck, even a newcomer to meat itself — would appreciate what this establishment serves.

I should know: I took a pastrami novice with me to Pastrami Queen the other night. And his mouth dropped open with the sheer wonderment that comes from eating something so divinely special.

We’re talking beef that’s got plenty of fat to it — and yes, fat equals flavor — but that also never crosses the line into pure unctuousness. And spicing that’s got that distinctive taste to it — some salt, some pepper, some sugar, some coriander and maybe a few other things — but that also never overwhelms the meat.

Naturally, this pastrami perfection comes at a price — a reasonably sized (but, alas, not overly generous) sandwich runs $9.95 (and that’s without sides). And it’s served in a setting that could be charitably described as basic — a few chairs and tables, a few New York-themed pictures on the walls, a long deli counter and that’s about it.

But Pastrami Queen, run by the same family (the Zingers) with ties to the original Pastrami King and Pastrami Queen in New York, lets its food do most of the talking.

And that food goes well beyond pastrami. Think the traditional Jewish-style deli menu that’s sadly becoming something of the culinary equivalent of a vanishing species. (Witness David Sax’s recent book: Save the Deli.) Naturally, you’ll begin with matzo-ball soup ($6.95 for a large portion that will easily feed two), with a broth that has that chicken-y essence and with a hefty matzo ball that tips toward the "sinker" side of the matzo-ball scale (fine by me — I’ve never cared for "floaters").

But other starters are generally just as good: Chopped liver ($6.95) is properly thick — it could easily double as mortar — and has just the right hint of creamy sweetness. Stuffed cabbage ($6.50 for one piece) combines meat (chopped beef), veggies (the cabbage) and fruit (in the sauce) in the classic sweet-meets-savory way.

My only complaints are with a few of the fried items, as in the way-too-doughy fried kreplach ($5.95). As for the potato pancakes (three for $7.95) there was some debate: One tablemate of mine thought them overly thick and not quite full of enough potato flavor; I loved them in all their oversized (and relatively greaseless) glory.

With entrees, you can make a meal of your pastrami, combining it in a deli platter with two other meats for $14.95. Again, there’s no quibbling with the pastrami, though I wasn’t quite as big a fan of Pastrami Queen’s too-thinly sliced brisket and corned beef (and the corned beef was slightly dry on one of my two visits). But with all the accompaniments, including first-rate pickles (love those fat dills), house-made coleslaw and better-than-expected fries (they’re hand-cut), it’s still the makings of a fine meal.

A smoked fish platter ($19.95) didn’t measure up as well: the pickled herring in cream sauce was good enough, but the smoked whitefish was way too bony (or maybe I lack my father’s patience when it comes to picking out those whitefish bones).

Oh, and there’s steak, too — a broiled Roumanian tenderloin smothered with fried onions ($16.95). It’s quite a tender piece of meat, but with those onions, it’s a little bit of piling on in the fat department. Zinger’s Garlic Chicken ($14.95) was more problematic — it lacked enough garlic flavor and the meat was somewhat dry (where’s a little fat when you need it?).

You can wash this all down with a can or two of Dr. Brown’s Cel-Ray soda ($1.95), that tangy deli elixir. And if that helps you in clearing your palate, you can save room for one of Pastrami Queen’s "Royal Endings." The restaurant scores in the dessert department with its decent, decidedly fudge-y Ultimate Chocolate Cake ($7.95 for what amounts to a double portion).

It also scores in the service department: The staff here can be a bit direct in that quintessential Noo Yawk manner, but they indeed show an appreciation for the lost art of the deli and they take care of their customers every step of the way.

Then again, as long as Pastrami Queen stays in business, the deli lives on — one satisfying sandwich after another.

R E V I E W

Pastrami Queen

FOOD: B+

SERVICE: B+

ADDRESS: 7132 Beracasa Way, Boca Raton

TELEPHONE: (561) 391-8989

WEB SITE: pastramiqueenofboca.com

PRICE RANGE: Moderate

HOURS: 11 a.m. to 9 p.m. daily

CREDIT CARDS: MC, V,

AmEx, Disc

RESERVATIONS: No

WHEELCHAIR ACCESS: Yes