According to Bon Appetit/Gourmet:

Top 50 Restaurants in America
Below, the top 50, in order:
1. Alinea – Chicago, IL
2. Chez Panisse – Berkeley, CA
3. The French Laundry/Per Se – Yountville, CA; New York, NY
4. Spago – Beverly Hills, CA
5. Joël Robuchon at the Mansion – Las Vegas, NV
6. La Rêve – San Antonio, TX
7. Masa – New York, NY*
8. Alan Wong's Restaurant – Honolulu, HI
9. Daniel – New York, NY
10. Le Bernardin – New York, NY
11. Magnolia Grill – Durham, NC
12. Michel Richard Citronelle – Washington, D.C.
13. Charlie Trotter's – Chicago, IL
14. Arrows – Ogunquit, ME
15. Cyrus – Healdsburg, CA*
16. Striped Bass – Philadelphia, PA*
17. Babbo – New York, NY
18. Locke-Ober – Boston, MA*
19. Canlis – Seattle, WA
20. L'Auberge Carmel – Carmel, CA*
21. Bartolotta Ristorante di Mare – Las Vegas, NV*
22. Restaurant August – New Orleans, LA*
23. The Inn at Little Washington – Washington, VA
24. The Dining Room in the Ritz-Carlton Buckhead – Atlanta, GA*
25. Vetri – Philadelphia, PA*
26. Fore Street – Portland, ME
27. Jean Georges – New York, NY
28. Higgins – Portland, OR*
29. Da Marco – Houston, TX*
30. La Belle Vie – Minneapolis, MN*
31. Parker's New American Bistro – Cleveland, OH
32. Michy's – Miami, FL*
33. Frasca – Boulder, CO*
34. Gramercy Tavern – New York, NY
35. Providence – Los Angeles, CA*
36. Restaurant Guy Savoy – Las Vegas, NV*
37. Zuni Café – San Francisco, CA
38. Urasawa – Beverly Hills, CA*
39. Bacchanalia – Atlata, GA*
40. Sanford – Milwaukee, WI
41. York Street – Dallas, TX*
42. Manresa – Los Gatos, CA*
43. No. 9 Park – Boston, MA*
44. Trattoria Nostrani – Santa Fe, NM*
45. Cafe Juanita – Kirkland, WA*
46. Paley's Place – Portland, OR*
47. Lantern Restaurant – Chapel Hill, NC*
48. L'Etoile – Madison, WI
49. Herbsaint – New Orleans, LA*
50. Nana – Dallas, TX*