Most of my favorites have been mentioned but here goes (and in no particular order):

Kyubei - Tokyo (Ginza location)
Edo Gin - Tokyo

Swans Oyster Depot - San Francisco

Taillevent - Paris (lobster sausage, mmmmmmm)

J. Sheeky - London (best sole I have had by a country mile)

Le Bernardin (NYC)

About 6 or 8 years ago I was talking to the maitre de at Taillevent who had just returned from a typically long French summer vacation in the States, mostly NYC. He ate at all of the top restaurants and mentioned Le Bernardin in particular. I was surprised when he said he thought the food there was as good as at any 3 star restaurant in Paris but that the service was not up to 3 star level.