Noma, in Denmark. The best restaurant in the world.
Apparently people who know water know restaurants. S. Pellegrino has just released its annual list of the 50 best restaurants in the world, of which eight reside in the US.
However, unless you live in NYC (6), Chicago (1), or Napa (1), this list can be considered destination dining.
The full list of 50, along with a brief rundown on the criteria, can be found here .