Business is discussed, ideas are hatched, and deals are often sealed over a meal rather than in an office. Power dining spots like the Four Seasons in New York or Spago's in Los Angeles are well known. But there are a lot of lesser known and arguably less swank establishments where business chatter mixes with clatter from the kitchen.

NEAL'S CAFE
Springdale, Arkansas

Wal-Mart founder Sam Walton was a regular and Don Tyson, who built Tyson Foods, was recently seen here lunching with Arkansas governor Mike Beebe. Neal's Cafe has been a favorite of Arkansas farmers, businessmen, and politicos since the 1940s. The decor hasn't changed much over the years, with its sparkly gold seating and taxidermic trophies on the walls. The cuisine hasn't bowed to fashion either, with down-home country favorites like fried chicken, pork chops, and meat loaf served with sides of yams, green beans, and gravy-smothered biscuits. Patrons say the pies will bring tears to your eyes so get an extra piece to go. The waitresses, who call everyone "hon," will wrap a slice in wax paper affixed with a toothpick. Address: 806 North Thompson Street.

GORAT'S STEAK HOUSE
Omaha, Nebraska

It's one of Warren Buffett's favorite haunts and he often dines here with members of Berkshire Hathaway's board, like Microsoft's Bill Gates and Yahoo's Susan Decker. Buffett usually orders a T-bone steak, as steak is Gorat's specialty, though adventurous diners could opt for fried ravioli or herring in sour cream. Sides include hash browns, sautéed mushrooms, and a salad that is basically iceberg lettuce topped with a radish. Like Neal's, Gorat's opened in the 1940s and its interior, which some might call fusty, has also remained about the same. The walls are brick and wood paneling, the flooring burgundy carpet, the tables Formica, the plants fake. The oil paintings by unknown Italian artists are wincingly bad but with Buffett nearby entertaining the likes of Michael Eisner and Martha Stewart, no one pays much attention to the art. Address: 4917 Center Street.

DENNY'S
Redwood City, California

This Silicon Valley location is where lots of techies develop ideas and discuss future ventures. Open 24 hours, the booths are almost always filled with patrons crowded around a laptop or even sketching something out on a paper napkin. The biggest deal struck here was the partnership between Google and YouTube. Over "Grand Slam" breakfasts of pancakes, scrambled eggs, bacon, and sausage, as well as a couple of orders of chicken fingers, Google founder Larry Page and C.E.O. Eric Schmidt made their successful $1.65 billion offer to YouTube founders Chad Hurley and Steve Chen. Address: 1201 Broadway Street.