This may be too harsh, but I think Umi is the only Pittsburgh restaurant that can rival other restaurants of the same culinary category in major U.S. cities. Perhaps not too surprisingly, it is reminiscent of Morimoto of Philadelphia (Umi's Executive Chef, Mr. Shu, is said to have apprenticed under the famed Iron Chef).
The menu is not cheap. Since I only go when I'm in the mood to splurge, I've only ever ordered the omakasi (tasting menu). Actually, in the market of tasting menus, a set that is still under $100 is arguably a bargain.
Mr. Shu uses fresh and high quality ingredients, and he prepares the dishes with a light sophisticated touch. Of the multiple courses, my favorites are the tuna tartar and the kobe steak. If I have to point to a weakness, it is that Mr. Shu's range is relatively narrow. A bit more variety could really bring the meal to a whole new level.