Gayot printed their top 40 restaurants for 2007…  I wonder if that’s Bowles Avenues or post-Bowles? In either case I have been told that it’s still more than up to par…

List after the jump.

From their website:

ATLANTA
• Bacchanalia

BOSTON
• L’Espalier

CARMEL VALLEY, CA
• Marinus

CHICAGO
• Avenues
• Alinea
• Charlie Trotter’s
• Everest
• TRU

HEALDSBURG, CA
• Cyrus

HONOLULU
• Chef Mavro

LAGUNA BEACH, CA
• Studio

LAS VEGAS
• Alex
• Joël Robuchon
• Picasso
• Restaurant Guy Savoy

LOS ANGELES
• Mélisse
• Patina
• Providence
• Sona
• Spago Beverly Hills

NEW ORLEANS
• Restaurant August

NEW YORK
• Bouley
• Daniel
• Eleven Madison Park
• Jean Georges
• Le Bernardin
• Le Cirque
• Masa
• The Modern
• Per Se

OGUNQUIT, ME
• Arrows Restaurant

PHILADELPHIA
• Le Bec-Fin

SAN ANTONIO
• Restaurant Le Rêve

SAN FRANCISCO
• The Dining Room
• Gary Danko
• Michael Mina
• Silks

WASHINGTON, D.C.
• CityZen
• Michel Richard
Citronelle

WASHINGTON, VA
• The Inn at Little
Washington