Mine would have to be called a tie... $400 a person, total of $1600 for the dinner for four, at both the Flagstaff Restaurant in Boulder, CO (fantastic view, great wine, but only above average food--but for Colorado, that's saying a LOT sometimes) and, of course, the famous Inn at Little Washington in Washington, VA (magnificent French-Virginia fusion and WAY too much wine).

I'd say the former was overpriced and paid for by my employer and the latter was worth every penny.