A trio of New York restaurants have been awarded three Michelin stars in the guide's second edition in the city.
Jean Georges, Le Bernardin and Per Se were all granted the top award for "exceptional cuisine" that is "worth a special journey".
Alain Ducasse at the Essex House, which received three stars in 2006, was not included in the 2007 guide because it plans to close and relocate at the beginning of next year.
The restaurants that received two stars were Del Posto, Bouley, Daniel and Masa.
Thirty-two sites were awarded one star and 44 earned a Bib Gourmand for their good value.
The guide lists 526 restaurants, 487 of which received no stars.
By Tom Bill