All of the following restaurants have been voted in the “Top 100 SF Restaurants”   ACQUERELLO For those looking for a special occasion Italian restaurant, Acquerello is without parallel. The intimate, elegant interior has all the formality and cachet of high-end French, but with the soulful creations of chef-owner Suzette Gresham. She puts a creative spin on every plate, often riffing on classics. Her handiwork is backed by an outstanding wine list and flawless service orchestrated by her business partner, Giancarlo Paterlini. Cuisine:   Italian Specialities:   House-made pasta with foie gras and black truffles; Parmesan budino with seasonal vegetables. Seats:   50 Prices:   $29-$32 Noise:  Parking:   Lot (across the street) Vitals:   1722 Sacramento St. (near Polk), San Francisco ; (415) 567-5432. Dinner Tuesday-Saturday. Beer and wine. Reservations and credit cards accepted. AQUA This elegant seafood restaurant went through a major change about a year ago when chef-partner Michael Mina left and was replaced by Laurent Manrique from Campton Place. Ever so slowly, the American-inspired menu has taken a French turn, giving it a different but delicious perspective. Even after 13 years, Aqua is still one of the most beautiful restaurants in the city, with a sleek architectural look softened by beautiful lighting and a half-dozen towering flower arrangements. Cuisine:   Seafood Specialities:   tuna tartare with Moroccan spices; trio of artisan foie gras; tuna steak au poivre; ahi tuna and foie gras. Seats:   120 Prices:   $32-$38 Noise:  Parking:   Valet $8 after 6 p.m. Vitals:   252 California St. (between Front and Battery), San Francisco ; (415) 956-9662. Lunch weekdays; dinner nightly. Full bar. Reservations and credit cards accepted. BACAR When people ask for a place with a great wine program, Bacar is the first restaurant that comes to mind. Owner Debbie Zachareas features more than 600 selections along with 100 wines by the glass, taste or decanter. The inspiration for Arnold Wong's food is France, but you'll find a few wok specialties thrown into the mix. The handsome warehouse space features a downstairs wine bar and a multilevel dining room with an open kitchen and an expansive bar with live entertainment. Cuisine:   American Specialities:   Duck and foie gras sausage; wok-seared mussels or lobster; oysters. Seats:   245, including wine bar downstairs Prices:   $25-$38 Noise:  Parking:   Valet $10 Vitals:   448 Brannan St. (between Third and Fourth streets), San Francisco ; (415) 904-4100. Dinner nightly. Full bar. Reservations and credit cards accepted. BETELNUT This restaurant created a wave that was felt from coast to coast when it opened in 1995, becoming one of the first places to popularize a grab bag of Asian cuisines. Although several chefs have come and gone, the food has achieved stability under Alexander Ong. The always bustling interior captures the idealized romance of Shanghai in the 1920s and '30s. The bar in front, with bamboo fans gently swaying from the ceiling, is popular with the young drinking set. Cuisine:   Pan-Asian Specialities:   Wok-tossed anchovies with peanuts and chiles; salt and pepper prawns; Cecilia's minced chicken in lettuce cups; smoked sea bass; chile-crusted calamari; green papaya salad. Seats:   130, including bar Prices:   $13.88-$19.50 Noise:  Parking:   Validated garage across the street Vitals:   2030 Union St. (at Buchanan), San Francisco; (415) 929-8855. Lunch and dinner daily. Full bar. Reservations and credit cards accepted. BIX The supper club may be a thing of the past, but the ambience of that romantic genre of restaurants is captured perfectly at Bix, located on an alleylike street in the shadow of the Transamerica Pyramid. With a spectacular-looking bar, a grand dining room and live jazz nightly, the place takes on a stylish speakeasy aura. Bruce Hill is doing equally fabulous things with food that can be both down-home casual or big-city fancy, depending on your mood. Cuisine:   American Specialities:   Steak tartare; potato pillows with creme fraiche and caviar; seared foie gras; chicken hash; truffled hamburger on rye toast; bananas Foster. Seats:   100 Prices:   $16-$33.50 Noise:  Parking:   Valet $10 Vitals:   56 Gold St. (near Montgomery), San Francisco; (415) 433-6300. Lunch Friday; dinner nightly. Full bar. Reservations and credit cards accepted. BOULEVARD If Zagat is your bible, then Boulevard is the most popular restaurant in the Bay Area, and has been for many years. Both locals and tourists seem to warm to the entire package: Nancy Oakes' new American food, where the side dishes are as important as the main event; the carefully selected wine list; the gracious service; and the Pat Kuleto interior. His design incorporates industrial and Belle Epoque details with an open kitchen, bustling bar and a quieter area in the back with a view of the Bay Bridge. Cuisine:   American Specialities:   Tuna tartare and carpaccio; sauteed foie gras; wood-oven roasted pork chop; ice cream and homemade cookies. Seats:   150 Prices:   $24-$34.75 Noise:  Parking:   Valet $10 at dinner; $12 at lunch Vitals:   1 Mission St. (at Steuart), San Francisco; (415) 543-6084. Lunch weekdays, Dinner nightly. Full bar. Reservations and credit cards accepted. DELFINA Few restaurants capture the lusty spirit of Italy better than this Mission District restaurant. Chef-owner Craig Stoll doesn't dazzle you with creativity, but seduces with his rich, robust flavors. The menu is compact, but everything is delicious. The interior sports a modern industrial look, with hardwood floors, wood benches and sand-blasted glass beakers that hang from the ceiling. The tattooed and pierced staff members look as if they're plucked right from the neighborhood, and are extremely efficient. Cuisine:   Italian Specialities:   Grilled calamari with warm white beans; grilled sardines on crostini; roast chicken; flatiron steak; spaghetti with tomatoes and chile flakes; buttermilk panna cotta. Seats:    70 Prices:  $12-$21 Noise:   Parking:   Street, difficult Vitals:   3621 18th St. (between Dolores and Guerrero), San Francisco; (415) 552-4055. Dinner nightly. Beer and wine. Reservations and credit cards accepted. GARY DANKO Few restaurants in the city have the cachet of this high-end restaurant that won the James Beard Foundation's best new restaurant award when it opened in 1999. Gary Danko, the chef-owner, has a distinctive and much-copied style of mixing California sensibilities with French techniques. It's served up in sleek surroundings with an Armani sensibility: plantation shutters, dark wood accents and warm earth tones. The menu is fixed price, but diners can mix and match between categories. Cuisine:   Californian-French Specialities:   Glazed oysters with leeks and salsify; roast lobster with black trumpet mushrooms; horseradish-crusted salmon with dilled cucumbers. Seats:    65 Prices:  $58-$78 (depending on number of courses) Noise:  Parking:   Valet $10 Vitals:   800 North Point St. (at Hyde), San Francisco; (415) 749-2060. Dinner nightly. Full bar. Reservations and credit cards accepted. HOUSE OF PRIME RIB For people who crave meat, there's no better place than the House of Prime Rib, where all the beef is roasted in rock salt, then sliced tableside. Main courses come with creamed spinach, choice of potato and Yorkshire pudding. Each dinner begins with a salad tossed at the table, making this one of the best deals in town, especially considering the handsome surroundings. Owner Joe Betz continually up-dates the dining rooms, which feel like an English men's club, with fireplaces in each room. Cuisine:   Prime rib Specialities:   Prime rib and daily fish specials. Seats:   175 Prices:   $23.85-$29.85 (including salad and side dishes) Noise:   Parking: Valet $6 Vitals:   1906 Van Ness Ave. (near Washington), San Francisco; (415) 885-4605. Dinner nightly. Full bar. Reservations and credit cards accepted. ISA Luke Sung has worked with some of the best high-style French chefs in the city, and he's using those skills to create intriguing small French plates at his casual Marina district restaurant. The restaurant is a family affair -- his wife, Kitty, handles the front of the house, and his family lives upstairs. The modern interior features brushed stainless steel wainscoting that helps to enlarge the narrow space. The open kitchen separates the cozy dining room from the year- round heated patio. Cuisine:   French (small plates) Specialities:   Lobster broth with tiger prawns and tarragon; potato-wrapped sea bass with brown butter; seared foie gras; grapefruit granita. Seats:   65 Prices:   $6-$16 Noise:   Parking:   Street, difficult; some lots nearby Vitals:   3324 Steiner St. (between Lombard and Chestnut), San Francisco; (415) 567-9588. Dinner Monday-Saturday. Beer and wine. Reservations and credit cards accepted. PLOUF This Financial District restaurant is the place to go for mussels and clams. Each is prepared at least six different ways. Order a side of crisp, hot, salty frites and you've got the perfect meal. The menu also includes interesting appetizers such as bacon-wrapped scallops, crispy salmon and sauteed ling cod. The restaurant sports a charming seafaring look, with tile floors, a tin ceiling and corner fireplace. On warm days and evenings, large windows open onto the alley, which is filled with rows of tables. Cuisine:   Seafood (French) Specialities:   Mussels and clams; banana profiteroles. Seats:   65 Prices:   $13-$24 Noise:   Parking:   Street, difficult Vitals:   40 Belden Place (off Bush between Kearny and Montgomery), San Francisco; (415) 986-6491. Lunch weekdays; dinner Monday-Saturday. Full bar. Reservations accepted for dinner; credit cards accepted. SAM'S GRILL Sam's dates back to 1867; it's been in the same family since 1937 and at the current location since 1946. You feel the history the minute you look around the classic grill interior. The back is lined with a double row of booths with curtains for privacy. It's where hundreds of business deals have been struck and thousands of personal affairs have been nurtured. The menu offers classic San Francisco fare: Chicken is roasted to order and costs only $9.50. Sam's proves that classic doesn't mean tired. Cuisine:   American Specialities:   Seafood (including petrale, sand dabs or Rex sole); sweetbreads broiled with bacon; veal porterhouse with bacon; celery Victor; French pancakes with lemon. Seats:   150 Prices:   $8-$50 (for abalone) Noise:   Parking:   Street, difficult; public lots Vitals:   374 Bush St. (between Montgomery and Kearny), San Francisco; (415) 421-0594. Lunch and dinner Monday-Friday. Full bar. Reservations (at dinner) and credit cards accepted.  ZUNI CAFE It's been 25 years, a lifetime for most restaurants, but Zuni still showcases the best of San Francisco dining,from Judy Rodgers' lusty cooking to the eclectic clientele who consume it. Everyone seems to come here: politicians, executives, artists, drag queens and anyone who loves rustic food. The interior features agreat bar with windows overlookingMarket, an open kitchen and a wood-fired oven that produces the incomparable chicken and is part of the organic decor. Cuisine:   Mediterranean Specialities:   Oysters; chicken in wood oven; hamburger; Caesar salad;espresso granita. Seats:   120 (including bar) Prices:   $13-$29 Noise:   noise: Parking:   Street, sometimes difficult at lunch; valet $8 at dinner Vitals:   1658 Market St. (near Franklin), San Francisco; (415) 552-2522. Lunch and dinner Tuesday-Sunday. Full bar. Reservations and credit cards accepted. Our Favorites Brazen Head An English pub atmosphere offering a mostly American menu. Caesar salad, onion soup, pepper steak and scampi are fine. Kitchen is open till 1AM. Overall:   Food:   Service:   Atmosphere:   Prices:   Noise:   3166 Buchanan St. (at Greenwich) San Francisco Tel. (415) 921-7600 Cuisines American Features Full Bar Open Late Parking: Difficult Parking: Street Hours: bar 4-2am, dinner 5 p.m.-1 a.m. daily Plump Jack’s Balboa Cafe This neighborhood pub offers the classics taken up a notch. First-rate burger, good crispy fries and fried calamari. --  Overall:   Food:   Service:   Atmosphere:   Prices:   Noise:   3199 Fillmore St. (at Greenwich) San Francisco Tel. (415) 921-3944 Cuisines American Features Credit Cards: Accepted Delivery/Take out Full Bar High Chairs Parking: Valet Hours: Lunch 11:30 a.m.-4 p.m. Mon.-Fri.; dinner 5-10 p.m. Sun.-Weds., until 11 p.m. Thurs.-Sat.; brunch 11 a.m.-4 p.m. Sat.-Sun. A16 Soulful regional Italian food. Pork breast, chicken Genovese and tuna conserva are outstanding, as is the wine list. The place can be very noisy. Overall:   Food:   Service:   Atmosphere:   Prices:   Noise:   2355 Chestnut St. between Scott and Divisadero San Francisco Tel. (415) 771-2216 Cuisines Italian Pizza Features Online Reservation Beer and wine Corkage [$15] Credit Cards: Accepted Parking: Valet [$10] Hours: Lunch 11 a.m.-2 p.m. Wed.-Fri., dinner 5-10 p.m. Sun.-Thur., until 11 p.m. Fri.-Sat.