There are only sixteen seats in this small kappo restaurant, east of Kita-shinchi. The Osaka legal profession work in this area and of an evening head to Isshin for refreshment. Order the omakase (chef's suggestion, Y3500) and be regaled. The quantity and quality of the food here confirm Osaka's reputation for good food at reasonable prices. Sashimi, tempura, crab, and the freshest seasonal ingredients are on the menu, with a range of premium sakes to match. Y10,000 for two, including drinks.