Ten Best Expense Account Restaurants in San Francisco

Normally, my blogs rank the best places to eat per dollar and thus are skewed towards more casual options. Those are still my first choices, because I skew towards more casual options as a rule, and quite frankly, value matters to me. But when money's no object, you've got a visitor or special occasion to celebrate, or someone else is footing the bill, here are the ten best places in the San Francisco Bay Area (noted in parentheses if not in the city of San Francisco) to dine out:

1. Gary Danko -- It's not news to anyone to suggest it on the top of any list, but Gary Danko is the site of many a perfect meal, and the three course tasting menu is actually a pretty good deal.
2. Ritz Carlton Dining Room -- Ron Siegel is San Francisco's most artistic chef. Do the Chef's Tasting Menu to see the full spectrum of talent on display, assuming you have the time (and you should try to make time for it). 
3. Boulevard -- Nancy Oakes is still making some of San Francisco's finest cuisine. You can never, ever go wrong eating at Boulevard.
4. Delfina -- Craig and Annie Stoll are the envy of chefs everywhere for how they can make simple food taste this good, day after day, at a price even other chefs can afford. You want to see where famous chefs dine in San Francisco, this is is usually the first choice, and you will know why when you visit.
5. Chez Panisse (Berkeley) -- Alice Waters is still in the kitchen here, and if you know anything about food, you must know about her. This is the origin of California Cuisine, and they're still teaching people about how to eat fresh, locally, sustainably, and beautifully.
6. Redd (Yountville) -- One of those places where I prefer both the atmosphere and the menu at the bar -- which is at or near the top of my overall list -- the restaurant itself has more than its share of merit for your, or someone else's, wallet. They simply do everything perfectly; the food is a great reflection of the bounty of the environs.
7. Dopo (Oakland) -- Always one of my top ten on my overall rankings because it's just the best value around, the menu is the perfect size and so is the restaurant, and the staff is as welcoming as you'll find anywhere. It's still "the neighborhood restaurant every neighborhood wishes it had" but this is a place to go regardless of your budget because you can't do better for an authentic, fresh, Italian meal made with love.
8. Harris' -- The best place for beef in SF, period. Their dry-aged beef and old-school steakhouse charm will please anyone looking for a great steak dinner. I'd put this place up there with the best of New York and Chicago any day.
9. Zuni Cafe -- You'll hear this place described as the "quintessential San Francisco restaurant" and that characterization is well-deserved. Judy Rodgers is still going strong. Have the roast chicken and enjoy that amazing bread salad.
10. Spruce -- If you're on your own dime or want a more casual option, enjoy the burger in the bar area, not to mention their fantastic cocktails. But when you want to step it up a notch, eat at the restaurant and enjoy one of the finest dining experiences you can have anywhere.

Still good, and reasonable back-ups if you can't get a table at one of the above, here are the "close but no cigar," "not-quite-top-ten-worthy" restaurants for this expense account category:

• Morimoto (Napa)
• Slanted Door
• Sushi Ran (Sausalito)
• Quince
• Town Hall
• Waterbar
• Range
• Yank Sing
• Coi
• Ame
• La Toque (Napa)
• Camino (Oakland)
• Chapeau!

Some that I haven't yet had the opportunity to sufficiently evaluate but are likely to compete for a spot on one of the above lists include Tyler Florence's new opening, Wayfare Tavern, Melissa Perello's Frances, ex-French Laundry chef Corey Lee's Benu, and Nancy Oakes' Prospect. I will update this entry as soon as I've been to each of these a few times and can comment with sufficient experience.

Notably missing from this list are French Laundry and Cyrus, the two places most critics would say compete for best restaurant on the planet, forget the Bay Area. They're just so pricey, I can't recommend them to anyone. You can't ask a company to pay for this nor a friend. However, if you're a foodie, they're experiences you simply must have at some point in your life, so plan it as an event, and don't ever even think about the bill.

And just in case you've read the Michelin guide, are an avid Zagat fan, or received advice from an unqualified foodie, let me give you a list of places NOT to go that often pop up in these other recommendation venues:

• A16 -- I don't get it. People cram into this place, but they can't serve a pizza without a soggy middle to save their lives, and no Italian restaurant should screw up pizzas. If you want to stay within their family, go to sister restaurant SPQR; the pastas there are great, the atmosphere a little more toned-down, and the emphasis on doing a few things really nicely serves them well. 
• Bouchon -- Unless you're just going for oysters or for a late night snack (as there are no other options in Napa), this place will disappoint you.
• Michael Mina -- I don't care whose expense account you're on, this place is just way too pricey. It's good, but it isn't that good.
• RN74 -- Sorry, Michael, but maybe you're spread too thinly. This place has a great vibe, terrific service and a fantastic menu, but the execution on the actual food has fallen short every single time.
• Bottega Restaurante -- Some of the stuff on the menu here really does go above and beyond expectations in a good way, but it's just not sufficiently consistent across the menu or across visits to be worthy of its price or a recommendation.
• La Folie -- Are you kidding me? Do you want uber-over-sauced food, a stuffy atmosphere, and a ridiculous bill? OK, if that's what you're hoping to find, go for it.
• Commis -- On most folks' best new restaurants lists all over the world, I don't share the enthusiasm. While I love the menu and the creativity, I can't endorse the end result. And I think the atmosphere feels sterile and just a little strange.