Restaurant Comerc 24 is named after the street in the Barri Gotic neighbourhood of Barcelona's Ciutat Vella (old city) district. The Executive Head Chef/Proprietor is Carles Abellan, who perfected his craft during nine years working with the world's leading restaurateur Ferran Adria at El Bulli. Adria described Abellan as "the best chef I ever trained".

This 'tapas' restaurant uses avant-garde, minimalist decor as a backdrop for similar cuisine. Abellan uses fresh seasonal ingredients, balanced sauces and bold combinations and believes perfect timing is the secret of great cooking. It has been said that only the film star Marlene Dietrich could make a better potato omelete than Carles Abellan, who also gave a new meaning to modernisation of dishes when he took the traditional pa amb tomaquet - bread with tomato, olive oil and salt - and served it as a liquid in a shot glass.

Comerc 24 is like marmite - people love it or hate it but few are unmoved by it. Most diners love it.