Tempura is a traditional dish consisting of seafood and vegetables dipped in a batter of flour and cold water and then fried. It ranks with sushi as the most popular of Japanese foods overseas. There are countless opportunities to enjoy tempura in Japan, from reasonably priced teishoku (lunch sets) shops to high-class ryotei restaurants. In many cases, the tempura is prepared right before your eyes. The method of eating tempura varies from place to place, but in most cases it's sprinkled with salt and dipped in sauce.