Here is our quick finder for the 2008 Michelin Restaurant Guides for, New York City, Las Vegas, San Francisco, and Los Angeles. Every restaurant listed in the Michelin Guide is recommended by their team of professional inspectors. The ones listed below have earned stars that reflect their exceptional culinary achievements, regardless of cuisine style. Stars represent only what is on the plate. They do not take into consideration interior decoration, service quality or table settings.  Click here to see the Restaurants for New York City,  Las Vegas,  San Francisco,  and Los Angeles. To check out the US Michelin Guides for the US click here. Gayot Rating System their 20-point rating scale developed from the system that launched Nouvelle Cuisine in the early 1970s and resembles the grading range used for students in France. They focus on the quality of the food, while reserving our analysis of the décor, service and ambiance for the establishment's review.