I'm surprised Jean-Robert at Pigall's is not on this list. (Although who knows whether these lists are really the "best" of any city.)
Jean-Robert has been featured in recent editions of the Wine Spectator and also Esquire, which recognized it in its Best New Restaurants section this month (or last month - I can't recall).
www.jean-robertatpigalls.com
Edited to add: Has anyone been to Jean-Robert? I'd be interested in any reviews.
[This message has been edited by Pietro (edited Jan 16, 2004).]