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Fancy Restaurant Top-40

The gourmet-and-proud-of-it Gayot newsletter has come up with 40 restaurants it considers the best in the U.S. It's a list that skews toward the fancy and the elegant rather than the straightforwardly good. Bust out your jackets and ties and nice dresses, mom and dad. New York leads the pack with fully one quarter of the list: Alain Ducasse, Aureole, Bouley, Daniel, Gramercy Tavern, Jean Georges, Le Bernardin, Masa, Nobu New York, and San Domenico NY. Los Angeles comes in second, with seven luxe places: Campton Place, The Dining Room, Gary Danko, Fleur de Lys, La Folie, and Michael Mina.

The best part are the basball card--like stats you can pull up on the chefs behind the tasty grub -- that Ducasse is a busy, busy guy.

Related Stories:
·   Top 40 Restaurants in the U.S. [Gayot]