Postrio a good suggestion - also La Folie (small, french, intimate), Aqua (still good, but overpriced - "trendy")and my favorite (though most expensive) Elisabeth Daniel...  Good Luck

The buffalo steak is fabulous. Best beef in town (at least when I'm not there).

Gary Danko is number one in SF.  Boulevard a great bistro as is Fringale.

Fav is Le Central at 453 Bush Street (415) 391-2233
About 3 blocks north of where Farrell and Market come together just west of Kearney.

Second is Cave Mason. Kind of an odd look to it... like a Denny's.. but good food when you are up late... 320 Mason Street (415) 544-0320 between O'Farrell and Geary on the edge of North Beach.... anybody remember Carol Doda's "Every Body needs Milk?"

Best french restaurant in the Bay Area is in Berkeley. Le Bateau Ivre ay 2629 Telegraph Ave (510) 849-1100 over the Bay Bridge north on 80 exit Ashby. Go right toward UC Berrkeley. At Telegraph go left. about 1/2 mile up on left.

There are a lot of very good restuarants in Berkeley. The elite like to eat...


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Hawthorne Lane (on Hawthorne Lane)

cuisine.

Postrio is fun and nice, easy to make reservation and easy to find.  Good food with relatively moderate price, reminds me of Park Avenue Cafe in New York city.

Gary Danko is nice but expensive.  Not very impressive about their fix menu.  My friends loves it, just not me.

Harris is a formal pricy steak house, definitely the best beef in town.  Great petite Filet Mignon for the lady.  Van Ness/Pacific is not too far from downtown hotels.

I used to love Hawthorne Lane on the SOMA.  However I was disappointed with their food last time I was there.

Not sure whether Vertigo at the ground level of Transamerica Pyramid is still there.  They used to have great fishes.

Aqua is probably the one for seafood lovers.

Good luck.

Aquarello is a very nice, intimate Italian restaurant, but they may be booked.  

For seafood, try Farrallon near Union Square.  The decor alone is worth a look.

d_d

Below are links to a few 5-star restaurants I've had the pleasures of dining. The Gentlemen should at least expect to pay $$$ for dinner for two.

http://www.farallonrestaurant.com/
http://www.postrio.com/
http://www.carnelianroom.com/

I may be a bit late responding... but my favorites are Rubicon and La Folie.

Lance