It looks like the city with the most restaurants in Gayot's Top 40 list is New York (yay!). My personal favorite is Daniel. I haven't been recently, but the last time I dined there I had the paupiette of black sea bass in a crisp potato shell and it was truly delicious. I am also surprised to see that The French Laundry isn't in the Top 40. It was on the list <a href="http://www.gayot.com/restaurants/restaurantissue/2006/top40/main.html">last year</a>. They did, however, include Chef Thomas Keller's Per Se in this year's list. I have yet to try Per Se. Has anyone been?