To put my review into perspective, I've had tea here at least 6-8 times over the past 20 years. The setting is beautiful...the atrium courtyard of the Sheraton Palace hotel is light, bright, high ceilinged elegance. Usually a harpist or pianist provides relaxing musice. Afternoon here is a long-established San Francisco tradition. The problem is that this tea room is definitely resting on their laurels. Because grammas, mothers and daughters have been coming here for decades, they just don't try that hard. FOR THE PRICE (@$40 per person), the food and the service just is not where it should be. The wait-staff is more or less indifferent. It's just a job. Most of the pastries and sandwiches felt a little tired...almost as if they were day-olds. The scones are lovely, however. The tea service is itself is pretty good. The teas are lovely, the china is elegants, all the tea accessories are in place. If you're new to afternoon tea or you're bringing little girls, you'll probably love this place. They have nice touches for little girls, and the elegance will be impressive. If you're an afternoon tea officionado, you'll come away a bit miffed at what you get for the price. At $40 pp, it's just too much for indifferent service and the so-so food.