Huntington's newest restaurant is one of the village's oldest buildings - the Abel Conklin House, built in 1841, formerly the home of the Linden Tree Cafe. The new tenant, a steak house called Abel Conklin's is a combination of the old frame house and a 1986 addition.

This blending of old and new is also seen in the food. The menu features traditional steak house fare, but there are some surprises: one of the vegetables offered is stir-fried mixed vegetables, the fish of the day one evening was a trendy Pacific fish, mahi mahi, and a slice of star fruit often garnishes the desserts.

The dining rooms are dominated by etched-glass partitions that will warm the hearts of local residents, for they depict scenes of old Huntington. The rest of the decor is masculine steak house: wood paneling, hunt prints, comfortable seating and a working fireplace. The atmosphere is clubby, but happily the food is better than at most clubs.

The dish to have is the house special - the prime aged porterhouse steak, nicely crusted on the outside, juicy and tender inside. It can be ordered for one, two, three or four people at $19.95 a person. The filet mignon takes a runner-up position. If you like filet mignon, this is a good one, large and tender, but the porterhouse is a more flavorful cut.

For those who do not eat meat, the best bet is the lobster, priced according to market and size. On the night of our visit it was $27.50 for a two-and-a-half-pound lobster, perfectly cooked and nicely presented. The fish of the day is another nonmeat possibility. The mahi mahi was fresh, good and garnished with grilled fresh pineapple. On another night the fish of the day, an ocean blowfish francese, was bogged down by a soggy coating.

Seafood is featured in the appetizers. The Norwegian smoked salmon is excellent. The Jumbo shrimp cocktail consisted of truly jumbo shrimp, firm and attractively presented on romaine in a bed of ice in a silver scallop dish. Very fresh oysters on the half shell were similarly presented.

All the appetizers are cold - probably a wise decision made to take the pressure off the kitchen. If you prefer to begin with something hot, try the soup of the day. Homemade Manhattan clam chowder and beef and barley soup were excellent.

Among the salads, the caesar had a well balanced dressing but was marred by commercial quality croutons. Even though there were about a dozen different vegetables in the mixed garden salad, it was dominated by iceberg lettuce. The result was uninspired. A better choice is sliced tomatoes and onions. Where do they get these wonderful beefsteak tomatoes in the winter?

Almost half of the entrees on the menu are strictly a la carte. Here, a la carte means just that - no potato or vegetable. Of the vegetables, the stir-fried vegetables were the best, a wonderful and somewhat surprising combination of red cabbage, baby corn, broccoli, cauliflower, squash, onions, straw mushrooms, carrots, peppers and snow pea pods,. Only the bland creamed spinach failed to win high marks. The best potato dish was the hash browns - very crispy, fortified with lots of onions and served piping hot.

Desserts are baked on the premises and there are some very good choices. The house dessert one evening was a boule de neige, a very rich flourless chocolate dessert of fudgelike consistency. Other good choices are creamy-rich Amaretto cheese cake, tangy key lime pie and apple sour cream streusel pie. The pecan pie was good but was served cold. It is a "no-no" to put pecan pie in the refrigerator. Deserts are garnished with fresh fruit and with a rosette of real whipped cream created with a pastry bag, not an aerosol can.

There is a limited but fairly priced wine list of French and California selections, with an emphasis on red wines, appropriate at a restaurant specializing in beef dishes. With a few high-priced exceptions, wines range from $9 to $35. A Chateau Talbot-St. Julien 1979 at $24 is a good value, the house red wine, a light, smooth French Burgundy at $3 a glass, is commendable.

The service, by attractive young people, is efficient and attentive. The owners seem to be on the premises at all times, and their concern is apparent. A three-course meal, including wine, tax and tip, will average $35 to $45 a person.