Manhattan, only a few scant miles away, offers some of the best wine and dine experiences available anywhere in the world, and more of the best restaurants than any other city in the USA.  Having lived in Chicago and San Francisco I can say this with a straight face, although I'd rate both those cities a close second, at least in terms of quality eateries though not in number. Now, while there are restaurant guides galore to consult - Michelin, Zagat, NYC.com, Fodor's, Foodist Colony - nothing beats a personal experience.  And you might think - especially if you're from out of town - that demanding, tough Manhattanites (and they are) would help ensure that only the best restaurants survive and would quickly weed out…

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