New York

Numbers count: In 2006 there were approximately 26,000 food service establishments throughout New York, including 18,696 restaurants, with total sales of $12-$15 billion annually, and 35 million tourists fueling that fire. You can spend $500 at a sushi bar like Masa or $20 for a full meal at a Peruvian rotisserie. Lunch is just as important as dinner for eating out, and the power lunch at places like the Four Seasons and "21" Club are an extension of the power breakfasts at venues like Michael's and the Regency Hotel Dining Room. Every neighborhood is swollen with old and new restaurants; look down any street and you'll see six restaurants—five of them brand-new.