One new restaurant has joined El Bulli with three Michelin stars in the 2007 Spain and Portugal guide.
Akelare restaurant, located in the Basque coastal city of San Sebastian in the north of the country, became the sixth Spanish site to win a trio of stars in the 35th edition of the guide.
The cuisine of chef-owner Pedro Subijana is described as "new Basque" and dishes include "gin and tonic on a plate", "scallops in coloured sand", and "roasted lobster and spiced balloon".
El Poblet restaurant in Denia, Alicante, south-east Spain, became the 10th site to win a second star, while 11 new sites won a single star - taking the one-star total to 105.
Jason Atherton, chef-director at London's Maze, which has Iberian influences, said the guide showed the Spanish were becoming world leaders in modern food.
"As far as modern cuisine is concerned, there is nowhere else with such a density of young, talented chefs with a worldwide reputation," he told Caterer. "Everyone from America to Japan is interested in what they are doing."
By Tom Bill
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