We visited Restaurant Martin Berasategui outside of San Sebastian in Spain a few months back--our first 3-Michelin star restaurant--and were quite impressed. What really stood out for me was that out of 14 courses, there wasn't a single one that we could finger as our "favorite"; they were all that good. (And, of course, as expected of 3 stars, the service was fantastic.) I believe the set menu price was around $350 a head, with the wine we selected, so not an everyday place... but still one of the best food experiences we've had.

In a couple of months, we're visiting Nakamura in Kyoto for our second 3-star experience and are looking forward to it (and to the exchange rate; 23k yen a head is not as injurious on the wallet).