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Most expensive US restaurants 2005

New York: Masa
$366
British pound: 210
Indian rupee: 16,390
Australian dollar: 487
Canadian dollar: 431
Singapore dollar: 618
Euro: 305

This tiny restaurant, which seats 26, is the most expensive in the country, with the prix fixe menu ranging from $350 to $500 per person--not including alcohol. Thinking of saving by bringing your own bottle of wine or sake? You can try, but expect to pay a corkage fee of $75. The menu changes frequently, but always includes five appetizers, a sushi entrée with up to 20 types of seafood flown directly from Japan and a dessert course served with tea.

Chicago: Alinea
$192
British pound: 110
Indian rupee: 8,598
Australian dollar: 255
Canadian dollar: 226
Singapore dollar: 324
Euro: 160

Alinea's opening last spring generated major buzz, thanks to Executive Chef Grant Achatz, former sous-chef to Thomas Keller at French Laundry in Napa, California. Achatz left French Laundry for Trio, the Illinois restaurant where he continued making his name with an entrée called Black Truffle Explosion, which actually featured bursts of truffle broth while diners chewed. At Alinea, guests choose from a menu of as many as 24 mini-courses, which can take as long as five hours to finish. Since opening, Alinea has not disappointed Achatz fans, and reservations must be made several months in advance.

Seattle: The Herbfarm
$152
British pound: 87
Indian rupee: 6,807
Australian dollar: 202
Canadian dollar: 179
Singapore dollar: 257
Euro: 127

Live guitar music, herbs and vegetables grown on the grounds and a large selection of Pacific Northwest wines are just a few of the reasons why The Herbfarm is a unique dining experience. Paying over $150 per person outside of New York or Los Angeles is a bit uncommon, but at The Herbfarm--where a nine-course meal (at $159 to $189, including wine but excluding tip and tax) can take over four hours to consume--we promise you it's worth it.

San Francisco: French Laundry
$135
British pound: 77
Indian rupee: 6,046
Australian dollar: 180
Canadian dollar: 159
Singapore dollar: 228
Euro: 113

The restaurant takes reservations two months to the calendar date in advance, so get booking now--it's universally acknowledged as one of the must-dine destinations in California, and even in the entire U.S. Thomas Keller, the renowned chef behind the restaurant, made waves lately with the opening of Per Se in the Time Warner Center in New York, but French Laundry remains his landmark property, and one well worth checking out. The prix fixe menu consists of between five and nine whimsically named dishes, such as Oysters and Pearls, which is pearl tapioca custard served with caviar and oyster. Tasting menus are priced at $175 per person.

Washington, D.C: Inn at Little Washington
$129
British pound: 74
Indian rupee: 5,777
Australian dollar: 172
Canadian dollar: 152
Singapore dollar: 218
Euro: 108

This country inn and restaurant opened in 1978 in a converted garage in Rappahannock County. The self-taught chef and owner, Patrick O'Connell, has since catapulted his inn and restaurant--now a Relais & Chateaux property--to national attention with innovative, hearty appetizers and entrées like lobster napoleon or a "salmon five ways" starter. The homemade bread basket brought to the table, which includes chewy poppy seed rolls and rye bread with currants and nuts, is refilled every few minutes. Prix fixe menus start at $138 per person during the week.

Philadelphia: Le Bec-Fin
$120
British pound: 69
Indian rupee: 5,374
Australian dollar: 160
Canadian dollar: 141.5
Singapore dollar: 203
Euro: 100

Le Bec-Fin celebrates its 35th anniversary this year. To commemorate the event, the restaurant launched a new, three-course prix fixe dinner as an alternate to the much heaver, seven-course prix fixe ($138 per person) that had traditionally been the only option. To toast your date, order La Bicyclette, a champagne cocktail with raspberry spirits and Chambord raspberry liquor introduced in honor of this year's anniversary. When it opened in 1970, Chef Georges Perrier couldn't have known the formal restaurant would become a hallmark of a town famous for its cheese steaks. Luckily for us, it did.

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