I think I’d have to respectfully (or not so much) disagree with MB on a few of these.

TOP 100 RESTAURANTS 2017
- Zarzuela Spanish
- Pizzaiolo
- Tastee Steam Kitchen
- Frances
- Rich Table
- Ippuku
- The Progress
- Manresa
- Onsen
- Souvla
- Slanted Door
- Ju-Ni
- Trestle
- Bull Valley Roadhouse
- Poggio
- Cala
- Coqueta
- Cotogna
- Bottega
- The Restaurant at Meadowood
- Single Thread
- Redd
- Acquerello
- Swan Oyster Depot
- Quince
- Foreign Cinema
- Nico
- August 1 Five
- Californios
- The Saratoga
- Piperade
- Kokkari Estiatorio
- Hawker Fare
- Izakaya Rintaro
- Kin Khao
- Octavia
- Vik’s Chaat
- Omakase
- Delfina
- Oenotri
- Coi
- Ciccio
- Marlowe
- Nido
- Original Joe’s WestlakeIyasare
- Iyasare
- Tosca Cafe
- SPQR
- Benu
- Comal
- Ramen Shop
- Prospect
- Bellota
- Lazy Bear
- Hong Kong Lounge II
- Terra
- Mourad
- Tawla
- Zuni Cafe
- Shed Cafe
- Commis
- Atelier Crenn
- Liholiho Yacht Club
- B. Patisserie /B. on the Go
- La Ciccia
- French Laundry
- A16
- Commonwealth
- Gary Danko
- Nopalito
- La Taqueria
- Village Sake
- Chez Panisse and Cafe
- State Bird Provisions
- Yank Sing
- Lord Stanley
- Bar Agricole
- Tartine Manufactory
- Boulevard
- Al’s Place
- Miminashi
- Park Tavern
- Del Popolo
- In Situ
- House of Prime Rib
- Aster
- Ad Hoc
- Z & Y
- Camino
- The Commissary
- Corridor
- Saison
- Nopa
- Pabu
- Wayfare Tavern
- Rasa
- La Folie
- Seven Hills
- Sushi Ran
- Petit Crenn
Source: Projects.sfchronicle.com