Four Seasons Hotel, L'Atelier de Joël Robuchon; New York
St. Regis Hotel, Ame; San Francisco
The Latham Hotel, Citronelle; Washington, D.C.
The Peabody, Chez Philippe; Memphis
Mandarin Oriental, Azul; Miami
The Carlyle Hotel, The Carlyle Restaurant; New York
Montage Laguna Beach, Studio Restaurant
Wynn Las Vegas, 11 restaurants including Alex and Daniel Boulud; Las Vegas

Borgata, Six restaurants including Bobby Flay Steakhouse and Wolfgang Puck American Grille; Atlantic City
Trump International Hotel and Tower, Jean Georges; New York
The Westin St. Francis, Michael Mina; San Francisco
Hotel Adagio, Cortez; San Francisco
Inn at Little Washington; Washington, VA
The London, Gordon Ramsay; New York
Beverly Wilshire, CUT; Los Angeles

More detailed: http://www.forbestraveler.com/2007/05/07051601_slide_2.html?thisSpeed=15000