I would have to disagree with a few of the choices for NYC (Eleven Madison Park, Le Cirque, and Le Bernadin)... but I am not a restaurant critic (ooh, it would be fun, though)...
Still an interesting list:
MSN City Guides: Top 40 Restaurants for 2007
Still an interesting list:
MSN City Guides: Top 40 Restaurants for 2007
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