IF the spirit moves you, you can find Day of the Dead festivities at these restaurants:* Hell’s Kitchen, 679 Ninth Ave., between 46th and 47th streets; (212) 977-1588; holiday menu through Tuesday.

* La Palapa, 77 St. Marks Place, between First and Second avenues; (212) 777-2537; menu through Saturday.

* Mi Cocina, 57 Jane St., at Hudson Street; (212) 627-8273; special dishes through Thursday.

* Rosa Mexicano, 61 Columbus Ave., at 62nd Street; (212) 977-7700; Patricia Quintana dinner tomorrow, cooking class Saturday.

* Zarela, 953 Second Ave., between 50th and 51st streets; (212) 644-6740; menu through Wednesday.

* Zocalo, 174 E. 82nd St., between Lexington & Third avenues; (212) 717-7772; menu through Sunday.