Conch fritters seem to be a rarity where we eat--accras are widespread, however--but my vote goes to the tempura conch at Villa Royale in Grand Case. I'm looking forward to hearing of places that do serve good conch fritters.

And Scubaman, it was a while ago when we were in Key West, but conch was so rare I renamed it the island formerly known as the Conch Republic. Overfishing.