When asparagus is expensive and you would like to serve it to company, this is an excellent suggestion. The flavor blends beautifully with the mildness of potato, making an elegant accompaniment to roasts, poultry or fish.

For 4 servings you will need: 1/4 lb. potatoes, peeled & quartered Salt 3 tbsp. butter 1 tbsp. all-purpose flour 3/4 c. whipping cream or milk Dash black pepper & nutmeg 2 tbsp. bread crumbs 1 1/2 tbsp. grated Parmesan cheese

Wash and trim asparagus, remove tips and separate into small strainer. Cook asparagus and potatoes separately until tender. Place asparagus tips in strainer over the remaining asparagus in pot, cooking them at the same time. Drain asparagus and potatoes; puree using food mill. (You can make the recipe in advance to this point.) Melt half the butter in skillet and add flour. Stir in cream or milk. Add pureed vegetables. Cook, stirring, 2 minutes. Add salt, pepper and nutmeg to taste. Turn mixture into shallow dish, about 1 1/2 quart size. Arrange the steamed asparagus tips around; brush with butter. Combine bread crumbs with Parmesan and remaining butter. Sprinkle over gratin. (Make ahead to this point also.) Just before serving, bake at 350 degrees until heated through, 15 to 20 minutes.