We walked into Matteo's Garden Club with our good friends, Laura and Rodney, and I was struck by a slightly dampish smell but I was determined to keep an open mind. The atmosphere is kind of like retro Miami Beach, maybe like the 50's or 60's. Conservatively, but home-ishly, decorated, with the tables comfortably far apart.   There was only one other table occupied at 7PM on Saturday night, May 3rd and, all told, only 3 tables were occupied while we were there.  A very caring, patient, and accommodating waitress, Karen, with a good sense of humor attended to us immediately. While perusing the menu, our wine arrived promptly along with very fresh bread, Parmesan cheese and good quality olive oil. The menu, as well as the chef, is decidedly Italian. Oh, but here's a little oddity: along with the soup of the day, vegetarian split pea soup, is an every day offering, none other than Matzo Ball Soup! Fancy that! There were some off-menu specials including a couple of fishes. Laura and I shared a salad of mixed greens, roasted red beets, soft goat cheese and candied pecans with very nice house made balsamic vinaigrette. The greens, beets and goat cheese were fresh and the candied pecans were not overly sweet. It had a nice balance of textures and flavors and was just enough for the two of us to share. For starters Eddy and Rodney shared Penne Bolognese. The girls tasted the boys' sauce, declaring it also very well balanced, just enough meat with just the right balance of flavors in the sauce...not too tart or tomato-ey, not too sweet, not too thick and not too thin. Rodney didn't agree, he likes his Bolognese thicker with more meat, but he agreed that the flavor was very good. Eddy had yellowtail snapper filet, which was covered with a lump crab crust and beurre blanc sauce, very fresh and it came with 2 vegetables. He pronounced it excellent.   Laura had whole yellowtail snapper, whole is the only way she can be sure that is it the fish she is told it is, and she loved it. I ordered veal saltimbocca and was delighted with the tenderness of the veal, that sharp saltiness of the prosciutto, and smooth and rich sauce. The vegetables served with our entrees were excellent, crispy on the outside roasted potatoes with their skin on, broccoli, and sweet carrot shards.   You could ask for other veggies if you desired, and a couple of us did and got just what we wanted. All were well prepared. The prices, with the exception of the rather steep-priced fish specials, are not inexpensive, but probably fair for a Palm Beach address. All told, the majority of us thought the food and service were wonderful.