Smithtown's newly renovated seafood restaurant is destined to become a favorite! Cleverly designed with an upscale New England feel, take a moment to admire the beautiful bar, relax in the dining room or dine from our sushi bar,"Ocean". H2O: Seafood & Sushi delivers a winner - a unique setting and great food and a lively bar with a wonderful wine cellar. Recently voted #1 Overall Seafood Restaurant in the New York Area on OpenTable. H2O: Seafood & Sushi is improving on an already very loyal following.