That depends on how you define best! If price is not an issue, there’s an amazing place called Chez Panisse in Berkeley, which isn’t actually in SF but it’s nearby. If you prefer to save money and eat something that’s an SF specialty, get a super burrito in the Mission at a place like El Farolito.

I highly highly highly recommend Goood Frikin’ Chicken in the Mission: http://www.gfcsf.com/

Absolutely delicious stuff.

Price range? Type of food? Location?

Chez Panisse $$$

SPQR is good italian $$

Also, check Yelp.com.

For high end dining here’s the short list:

Gary Danko

Boulevard

Fifth Floor

La Folie

less $$ but excellent!

Firefly

Delfina

Slanted Door

Woodward’s Garden

mangia!

Farmer Brown – modern soul food in the Tenderloin

NOPA – American/California/SF cuisine in NOPA. Not really sure what to call it but you’ll find fresh, seasonal, locally sourced and all of that other currently hip stuff here. Really good pork chop. I mean really good.