Spain's Top 200 Best High-End Gourmet Restaurants
Michelin Guide starred restaurants have been marked with *** ** * RS Bib according to their rating.
THE MICHELIN GUIDE STAR & RATING SYSTEM - three stars (***) mean: "Exceptional cuisine and worth the journey"; two stars (**): "Excellent cooking and worth a detour"; one star (*): "A very good restaurant in its category"; the Bib label: "A Bib Gourmand rating means the restaurant is an inspector's favorite for good value. For $40 or less, you can enjoy two courses and a glass of wine or dessert (not including tax and gratuity)." Restaurants awarded the Rising Star (RS) means that they may be in line for a MICHELIN star, or an upgrade from one to two, or from two to three stars.
The World's 50 Best Restaurants sponsored by S.Pellegrino & Acqua Panna and produced annually by Restaurant magazine have been marked with SP; the restaurants marked with sp have been voted as the world's 51-100 best restaurants based on the votes of the 837 "chefs, restaurateurs, critics and fun-loving gourmands" selected by Restaurant magazine.
The restaurants marked with NW have been chosen by 53 top chefs for Newsweek magazine's August 13, 2012 issue 101 Best Places to Eat in the World.
The 75 restaurants representing 13 countries worldwide and 16 U.S. states awarded Wine Spectator magazine's Grand Award 2012 honoring outstanding restaurants with extraordinary wine programs have been marked WS.
5-star International Star Diamond Award Recipients selected by The American Academy of Hospitality Sciences have been marked with SDA.
The members of Les Grandes Tables du Monde association's 149 members in 22 countries on 4 continents representing the last word in gastronomy worldwide have been marked with GTM.
Established in France in 1954, Relais & Châteaux's mission is "to spread its unique art de vivre across the globe by selecting outstanding properties with a truly unique character." Prospective and current members are evaluated by the group's traditional "five C" motto: Character, Courtesy, Calm, Charm and Cuisine. The members of Relais & Châteaux exclusive collection of 500 of the finest hotels and gourmet restaurants in 60 countries on 5 continents have been marked with R&C.
GOURMET RESTAURANTS BY REGION (105 countries):
ALL 130 THREE (6), TWO (17), ONE (117) & RS (1) MICHELIN STARRED RESTAURANTS IN SPAIN 2012:
- MICHELIN GUIDE FOR Spain 2015 - THE LIST - Fine Dining Lovers.
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- A -
Alicante
- NOU MANOLÍN NW (Chef: Fran Martinez). Specialty: jamón Ibérico.
Almansa (Albacete)
- Maralba * (Chef: Fran Martinez).
Amorebieta-Etxano (Bizkaia)
- Boroa * (Chefs: Asun Ibarrondo & Javier Gartzia).
Ampuero (Cantabria)
- Solana * (Chef: Ignacio Solana Perez).
Atxondo (Bizkaia)
- ASADOR ETXEBARRI * SP NW (Chef: Victor Arguinzoniz). Specialty: Iberian chorizo.
Axpe (Bizkaia)
- Etxebarri * (Chef: Victor Arguinzoniz).
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Barcelona (Catalonia)
- 7 PORTES - since 1836.
 - 41° Experience - cocktail bar / restaurant owned by Albert AdriÀ younger brother of Ferran AdriÀ of the famed (closed on July 30, 2011) three-Michelin-starred restaurant elBulli. CLOSED.
 - ABaC ** (Chef: Jordi Cruz). At Hotel ABaC.
- ALKIMIA * (Chef: Jordi Vilà).
- AROLA (Chef: Sergio Arola - formerly chef at elBulli). At Hotel Arts Barcelona.
- ÁVALON Bib (Chef: Ramon Freixa). At Grand Hotel Central.
- BELTXENEA
 - Bodega 1900 - casual vermouth bar and offers a procession of 41 small courses reminiscent of elBulli. Owned by Albert Adrià.
- CAELIS * (Chef: Romain Fornell). At El Palace Hotel.
- CAL PEP NW. Voted best place to eat Tapas in Spain. Specialty: pescado croquetas.
- CASA CALVET
- CASA LEOPOLDO
- CINC SENTITS * (Chef: Jordi Artal).
 - COMERÇ 24 * (Chef: Carles Abellán). One of the best tapas bars in Barcelona.
- CONDAL - at Majestic hotel.
- COURE
- DOS CIELOS * NW (Chefs: Sergio & Javier Torres). Specialty: foie gras ravioli. At Hotel ME Barcelona.
- Dos Palillos (Chef: Albert Raurich - chef at El Bulli: 1997-2007).
- EL RACÓ D'EN FREIXA
- EL RACÓ DEL CARGOL Bib. At L'Hospitalet de Llobregat.
- Enigma - owned by Albert Adrià. Opens in 2014.
- ENOTECA * (Chef: Paco Pérez). At Hotel Arts Barcelona at Sant Martí.
- EVO *. At Hotel Hesperia Tower. At L'Hospitalet de Llobregat.
- FREIXA TRADICIÓ
- GAIG * (Chef: Carles Gaig). At Hotel Cram.
- Gatsby F Calle Tuset, 19-21.
- HISOP * (Chef: Oriol Ivern).
- HOFMANN * (Chef: Mey Hofmann).
- JAUME DE PROVENÇA
- L'OU COM BALLA
- LA DAMA
- LA PROVENÇA Bib
- LA TAULA Bib
 - LASARTE ** (Chef de cuisine: Antonio Sáez). At Hotel Condes de Barcelona.
- MANDARINA Bib
- MANAIRÓ * (Chef: Jordi Herrera)
 - MOMENTS * (Chefs: Carme Ruscalleda, the only female chef in the world to have earned six Michelin stars for her restaurants in Spain and Tokyo, and her son Raül Balam). At Hotel Mandarin Oriental.
- MOO * (Chef: Felip Llufriu). At Hotel Omm.
- NEICHEL * R&C (Chef: Jean-Louis Neichel).
- NUBA - open air bar, lounge club & restaurant.
- OneOcean Club Barcelona - "Stimulate your culinary senses and relax at a table overlooking the marina while Executive Chef César Guillén conjures up exceptional dishes made from fresh, local produce. His seasonal menu presents a modern twist on traditional Catalan cuisine."
- PAKTA - specializes in the Peruvian-Japanese cuisine known as Nikkei. Owned by Albert Adrià.
- PETIT COMITÈ
- RACÓ D'EN CESC
- RÍas de Galicia - one of the best sea food restaurants in Barcelona.
- ROIG ROBÍ
- SAÜC * (Chef: Xavier Franco). At Ohla Hotel
- SENYOR PARELLADA Bib. At Hotel Banys Orientals.
- SILVESTRE Bib
 - TICKETS - bar / restaurant owned by Albert & Ferran Adrià - of elBulli fame, together with the Iglesias brothers, owners of the Rías de Galicia. Specialty: tapas & sea food. Belongs to Eater.com's list of the 11 toughest restaurants to get a reservation in the world.
- TRAM-TRAM
- VIA VENETO *
- VIVANDA Bib
- WINDSOR
- Yauarcan - owned by Albert Adrià. Mexican restaurant. Opens March, 2014.
Barizo-Malpica (A Coruña)
- As Garzas * (Chef: Fernando Agrasar).
Bilbao (Bizcaya)
- Etxanobe * (Chef: Fernando Canales).
- Nerua * (Chef: Josean Alija). At Guggenheim Bilbao Museum.
- Zortziko * (Chef: Daniel Garcia).
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- C -
Cáceres (Cáceres)
 - Atrio ** R&C WS (Chef: Toño Pérez). At Hotel Atrio.
- MADRUELO Bib
Cala Tarida (Ibiza)
 - Cotton Beach Club - Posta De Sol 21, Cala Tarida. The all-new, luxurious Ibiza beach club set to impress in Cala Tarida, making the island’s southwest coast the destination du jour for islanders and jetsetters alike. Featuring jaw-dropping views across the Mediterranean, and a private sandy beach below clear of seaweed and rocks, the Cotton Beach Club offers changing cabins and private showers for beachgoers to be comfortable moving from lounge to lunch. The Cotton Beach Club serves lunch and à la carte dinner after beach hours where the kitchen surprises guests with a selection of food that is available before and during a spectacular sunset. The venue is perfectly suited for exclusive private events from launches to weddings, celebrations and parties.
Calldetenes (Barcelona)
- Can Jubany * (Chef: Ferran Jubany).
Cambados (Pontevedra)
- Yayo Daporta * (Chef: Carlos Posadas).
Cambre (A Coruña)
- A EstaciÓn * (Chefs: Beatriz Sotelo & Juan Crujeiras).
Castelló d'Empûries (Girona)
 - La Llar * (Chef: Joan Viñas Cos).
Corçà (Girona)
- Bo.Tic * (Chef: Albert Sastregener).
Córdoba (Andalusia)
- Choco * (Chef: Kisko Garcia).
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Dehesa de Campoamor (Alicante)
- Casa Alfonso * (Chef: Alfonso Egea).
Deià-Mallorca (Balearic Islands)
 - Ca's Patro March - excellent fresh seafood restaurant. This not-easily-reached waterfront restaurant was the location for the fake attempted kidnap of young Master Roper in the telesion series The Night Manager.
- ES RACÓ DES TEIX * (Chef: Josef Saverschell).
- Xelini - Tapas restaurant.
Dénia (Alicante)
 - QUIQUE DACOSTA *** SP (Chef: Quique Dacosta). Opened in 1981.
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El Ejido (Almeria)
- LA COSTA * (Chef: José Álvarez).
El Puerto de Santa María (Cádiz)
- Aponiente * (Chef: Ángel León).
Elche (Alicante)
- La Finca * (Chef: Susi Diaz).
Elciego (Álava)
- MarquÉs de Riscal * (Chef: Francis Paniego). At Hotel Marqués de Riscal.
Errenteria (Gipúzkoa)
 - MUGARITZ ** SP NW (Executive chef: Andoni Luis Aduriz; head chef: Julieta Caruso). Specialty: edible stones.
Ezcaray (La Rioja)
- El Portal * (Chef: Francis Paniego). At Hotel Echaurren.
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Figueres (Girona)
- Mas Pau * (Chef: Xavier Sagristà).
Fontanars dels Alforins (Valencia)
 - Julio *
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Girona (Catalonia)
 - EL CELLER DE CAN ROCA *** SP NW. Ranked as World's Best Restaurant 2013 & 2015 by Restaurant Magazine / The S.Pellegrino World's 50 Best Restaurant. Head chef: Joan Roca. Modern Spanish cuisine. Standout dish: Charcoal-grilled king prawn, king-prawn sand, ink rocks, fried legs, head juice and king prawn essence. Specialty: steak tartare dish. At Noroeste.
- Massana * (Chef: Pere Massana).
Guía de Isora-Santa Cruz de Tenerife (Canary Islands)
- M.B. *. At Hotel Abama.
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Hondarribia (Guipúzcoa)
- Alameda * (Chefs: Gorka & Kepa Txapartegi).
Humanes de Madrid (Madrid)
 - Coque * (Chef: Mario Sandoval).
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Ibiza Town (Balearic Islands)
 - B.For Ibiza - Avenida 8 de Agosto, 07800 Ibiza Town. Japanese fusion food.
 - Blue Marlin Ibiza - open every day from the 1st of April until middle of October. Mediterranean cuisine fusion with Asian influences, Sushi and the top cocktails of the island. Playa de Cala Jondal, Cala Jondal Bay, 07840 Ibiza.
 - Cavalli Club Ibiza - Paseo Maritimo Juan Carlos 1, 13, 07800 Ibiza. Situated in the most exclusive area of the Mediterranean island,
the new Cavalli experience presents his entertainment & nightlife concept in the heart of the promenade that welcomes yachts into the harbour of Ibiza Marina. The new Cavalli Ibiza features an open-air RESTAURANT where luxury and innovation are merged in the décor and in the details to create a unique ambience, allowing the clients to live a ‘total experience’ in pure Cavalli style. In this context the clients will be able to enjoy the same welcoming reception that the designer would reserve for his friends.
 - Cipriani Downtown Ibiza - Paseo Juan Carlos I, nr. 17, Ibiza Gran Hotel, 07800 Ibiza Town.
 - Es Mirador Restaurant R&C (Chef: José Ribas). At Hotel Mirador de Dalt Vila, Plaza de España 4, 07800 Ibiza Town.
 - Jockey Club - "Since 1993 we have been a beach restaurant with the spirit of a chiringuito (outdoor bar). Jockey Club, Playa de Salinas, s/n, Parc Natural de ses Salines, 07818 Ibiza."
 - La Scala - Sa Carrossa 7, Dalt Vila, 07800 Ibiza Town.
 - LÍO - Paseo Juan Carlos, Puerto Deportivo Marina Ibiza, 07800 Ibiza.
 - Nuba - Chef: Billy Baroja. Paseo Juan Carlos 1, 13, 07800 Ibiza Town.
 - Orso - Avenida 8 de Agosto, Nº 29, 07800 Ibiza. Restaurant & Lounge Bar. Live performances every night.
Illescas (Toledo)
- El BohÍo * (Chef: José Rodriguez).
Iruña/Pamplona (Navarra)
 - Europa * (Chef: Pilar Idoate). At Hotel Europa.
- Rodero * (Chef: Koldo Rodero).
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Jimenez de Jamuz (León)
- El Carpicho - "The best meat in the world." - TIME Magazine.
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La Vall de Bianya (Girona)
- Ca l'Enric * (Chefs: Jordi & Isabel Juncà).
Larrabetzu (Bizcaya)
 - Azurmendi *** (Chef: Eneko Atxa Azurmendi).
Las Pedroñeras (Cuenca)
- Las Rejas * (Chef: Manuel de la Osa).
León (Castile and León)
- Cocinandos * (Chefs: Yolanda León & Juanjo Pérez).
Llafranc (Girona)
- Casamar * (Chef: Quim Casellas). At Hotel Casamar.
Llagostera (Girona)
- Els Tinars * (Chef: Marc Gascons).
Llançà (Girona)
- Miramar ** (Chef: Paco Pérez).
Llucmajor-Mallorca (Balearic Islands)
- Zaranda * (Chef: Fernando Pérez). At Hotel Hilton Sa Torre.
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Madrid
- ALDABA
- ASTRID & GASTÓN
- CAFÉ DE ORIENTE
- Casa Lucio - since 1974.
- CASTELLÓ 9
- CLUB 31
- COMBARRO
 - DIVERXO *** (Chef: David Muñoz).
- EL AMPARO
- EL BODEGÓN
- EL CHAFLÁN - chef: Juan Pablo Felipe Pablado.
- EL CLUB ALLARD ** (Chef: Diego Guerrero).
- El Corral de La MorerÍa - "Madrid’s best known tablao, or flamenco restaurant, next to the Royal Palace. Since its inauguration in 1957, the high caliber of performers and chefs combined with the period setting have enchanted guests every night."
- EL JARDIN DE ORFILA R&C. At Hotel Orfila.
- GOIZEKO KABI
- GOIZEKO WELLINGTON
 - GOYA RESTAURANT - chef: Jorge González. At Hotel Ritz.
 - Horcher - since 1904. Tipped off that Germany was losing the war, Berlin restaurateur Herr Horcher packed up his restaurant, founded in 1904, and left for Madrid. Today: Still going strong, Horcher remains one of the most popular restaurants in the Spanish city.
- IL GUSTO
- Jockey - (1967-2012). After 67-years of serving up exquisite dishes to the elite, one of Madrid's most famous restaurants has been closed down, unable to weather the economic strife engulfing Spain. King Juan Carlos was a regular at the establishment, styled on a traditional London Gentlemen's club where dishes such as Beef Wellington were a staple and a jacket and tie were compulsory attire for male diners.
- KABUKI * (Chef: Mario Payán). At Hotel Wellington.
- KABUKI WELLINGTON * (Chef: Ricardo Sanz). At Hotel Wellington.
- LA BOLA Bib
- LA BROCHE - chef: Angel Palacios. At Hotel Occidental Miguel Angel.
- LA MANDUCA DE AZAGRA
- LA TERRAZA DEL CASINO ** (Chef: Paco Roncero). Since 1998, La Terraza Restaurant, has been managed by Ferrán Adrià. At the Casino de Madrid.
- LUR MAITEA
- PARADIS MADRID
- QUINTANA 30 Bib
- RAMÓN FREIXA MADRID **. Kitchen chief: Pere Patuel. At Hotel Único.
- SAL GORDA Bib
 - SANTCELONI ** GTM R&C (Chef: Oscar Velasco). At Hotel Hesperia.
- SANXENXO
 - SERGI AROLA GASTRO **
- ZALACAIN * GTM (Chef: Juan Antonio Medina).
Marbella (Málaga)
- Marbella Michelin Restaurants - the Michelin Guide - ViaMichelin.
- Restaurants in Marbella - TripAdvisor.
- Restaurants near Marbella Old Quarter - TripAdvisor.
- Albert & Simon Bib Urbanización Nueva Alcántara, Edificio Mirador, Bloque 4-B, San Pedro de Alcántara.
- ALBERT´S BAR & GRILL CABOPINO - "
Set in the hidden gem of Cabopino port is Alberts, occupying prime position over-looking one of the coasts prettiest marinas. Hidden behind the modern terrace lies a spectacular Victorian interior." Carretera Nacional 340. Km 195
Puerto Deportivo Cabopino, Local B5.
- BiBo Bib Avenida-Bulevar Príncipe Alfonso von Hohenlohe, s/n.
- Buenaventura Bib Plaza de la Iglesia de la Encarnación, 5.
 - DANI GARCÍA ** "One Kitchen. Zero Limits." At Puente Romano Beach Resort & Spa, Avenida-Bulevar Príncipe Alfonso von Hohenlohe, s/n.
 - Don Quijote - Modern International Cuisine. Urbanización El Rosario, 8.
 - El Gran Gatsby Bib Edificio del Mar, Muelle de Honor, s/n.
 - EL LAGO * (Master chef: Diego del Río). Urbanización Elviria Hills Avenida Las Cumbres, s/n.
- Hard Rock Cafe Marbella - Calle Ramon Areces, s/n (Edificio Marina Banus), Puerto Banús.
- JACKS AMERICAN BRASSERIE - Muelle Ribera, Local 23-25, Puerto Banús.
- L'Impronta Bib Avenida de Salamanca 14, Urbanización Nueva Alcántara, San Pedro de Alcántara.
 - Macaao Beach Club - since 2013. Calle José Echegaray s/n.
 - MARBELLA CLUB's The Grill - "A culinary landmark for its local and international dishes." October to May, dine indoors 20:30 until midnight. During summer, 21:00 until midnight. Avenida-Bulevar del Príncipe Alfonso Von Hohenlohe, s/n.
 - Masala - Indian Restaurant. Avenida Príncipe Alfonso Hohenlohe, Km 179.
 - Messina * Avenida Severo Ochoa, 12.
- MUMTAZ - "Traditional Moghul cuisine focusing around the tandoori oven. Bread, Fish and Meat: Are all cooked in the authentic north west Indian style." Benabola, Casa A, Nº 7, Puerto Banús.
- Olivia Valere Babilonia - Carretera de Istán, Km 0.8.
 - POLO HOUSE - Bulevard Principe Alfonso Von Hohenlohe. Opened in 2009 by James Hewitt of Princess Diana fame - suffers closure (The Telegraph, March 10, 2013).
- Restaurante Santiago - Avenida Duque de Ahumada, 5.
- Puente Romano Beach Resort & Spa Restauants - Sea Grill, Del Mar Beach Cafe, UNI (Peruvian & Japanese fusion cuisine), Dani García (Andalusian cuisine), Bibo (Raw & Oyster Bar), Thai Gallery, Serafina (Italian cuisine), Celicioso (gluten free dining), Rachel's (100% organic food). Avenida-Bulevar Príncipe Alfonso von Hohenlohe, s/n.
- Restaurante Santiago Bib Avenida Duque de Ahumada, 5.
- Serafina Bib Avenida-Bulevar Príncipe Alfonso von Hohenlohe, 1.
 - SKINA * (Chefs: Hideaki Yoshioka & Jaume Puigdengolas). Calle de Adúar, 12.
- Sushisha Rooftop Lounge & Restaurant - Carretera de Cádiz Km 173, Puerto Banús. On the rooftop terrace of Sisu Boutique Hotel. Rooftop restaurant & lounge designed to accomodate private dining and private parties.
 - Sukhothai - "Royal Thai Cuisine." Genuine and delicious Royal Thai Cuisine, on the Golden Mile of Marbella. Sukhothai is one of Marbella's longest established oriental restaurants. Avenida Príncipe Alfonso Hohenlohe, Centro Commerical Marbella Mar, L3A.
 - TA-KUMI Bib Traditional & authentic Japanese cuisine. (Chefs: Toshio Tsutsui & Álvaro Arbeloa). Calle Gregorio Marañón, 4.
- TANGO - "The best argentinian restaurant in the Costa del Sol since 1993." Avenida Julio Iglesias, s/n, Puerto Banús.
- Victor Bib Centro Comercial Guadalmina II, Loc. 1, San Pedro de Alcántara.
 - Villa Tiberio - opened in 1989. "Tiberio is not just a fabulous eatery, it is a meeting place. Royalty, diplomats, and international celebrities could just as easily be dining at the next table as holidaymakers or local residents." N-340, Km 178.5.
- Vovem Asador Bib Calle Yedras, s/n, Centro Comercial Odeon, Local 9-10.
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Oiartzun (Gipúzkoa)
- ZUBEROA * (Chef: Hilario Arbelaitz).
Olost de Lluçanès (Barcelona)
- Sala * (Chef: Antonio Sala).
Olot (Girona)
 - Les Cols ** (Chef: Fina Puigdevall). At Hotel Les Cols.
Ondara (Alicante)
- Casa Pepa * (Chef: Soledad Ballester).
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Palmanova-Mallorca (Balearic Islands)
 - Es Fum * (Chef: Kahl). At Hotel St. Regis Mardavall.
Pamplona (Navarra)
- Europa * (Chef: Pilar Idoate). At Hotel Europa.
- Rodero * (Chef: Koldo Rodero).
Playa d'en Bossa (Ibiza, Balearic Islands)
 - SubliMotion - chef: Paco Roncero - awarded with two Michelin Stars, three Repsol Suns and the 2006 National Gastronomy Award. Opens on May 18, 2014. Will seat 12 guests at a time for a 20-course gastro-sensory meal that will cost €1,500 per person, or more than US$2,000 a head. World's Most Expensive Restaurant.
Pollensa-Mallorca (Balearic Islands)
- Son Brull R&C
Pontevedra (Galicia)
- Solla * (Chef: José González-Solla).
Port d'Alcúdia-Mallorca (Balearic Islands)
- Jardin * (Chef: Macarena de Castro).
Puerto Portals-Mallorca (Balearic Islands)
 - TRISTÁN * (Chef: Gerhard Schwaiger).
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Raxo (Pontevedra)
- Pepe Vieira * (Chef: Xosé T. Cannas).
Rentería (Gipúzkoa)
 - MUGARITZ ** SP. Chef: Andoni Luis Aduriz.
Roquetas de Mar (Almeria)
- Alejandro * (Chef: Alejandro Sánchez).
Roses (Girona)
 - EL BULLI MOVIE 'Cooking in Progress' - by Gereon Wetzel.
- EL BULLI (*** SP GTM) (Chef de cuisine: Ferran Adrià) - acclaimed world's best restaurant. Closed on July 30, 2011. It will reopen as a creativity center in 2014.
- La Llar * (Chef: Joan Viñas Cos).
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Sa Coma (Mallorca, Balearic Islands)
- Es MolÍ d'En Bou * (Chef: Bartomeu Caldentey).
Sagàs (Barcelona)
- Els Casals * NW (Chef: Oriol Rovira). Specialty: house-made sausage.
San José (Ibiza, Balearic Islands)
 - Restaurante Coco Beach - Calle de la ciudad de Palma s/n, Playa d’en Bossa, 07817 San José.
San Rafael (Ibiza, Balearic Islands)
 - El Ayoun - Morrocan cuisine. Avenida Isidoro Macabich 6, 07800 San Rafael.
San Sebastián / Donostia (Gipúzkoa)
 - AKELARRE *** sp GTM R&C (Chef: Pedro Subijana).
- ALAMEDA RESTAURANT * (Chefs: Gorka & Kepa Txapartegui).
 - ARZAK *** SP GTM R&C Founded in 1897. Chefs: Juan Mari & Elena Arzak. This famous restaurant occupies a large house over a century in age, in which the bar and two contemporary dining rooms come as a pleasant surprise. Guests can savour superb, innovative cuisine from the renowned father and daughter team. There is also an experimental workshop and a hugely impressive wine cellar.
- BAR BERGARA NW. Specialty: 'falsa lasaña'.
- BODEGA DONOSTIARRA NW. Specialty: bocadillos.
- Ganbara - "Over 25 years ago, Ganbara was created from a common vision between Jose and Amaia. The two were captivated by the idea of offering a basque style bar full of a unique selection of "pintxos" as well as a restaurant where quality products were a standard."
- KOKOTXA * (Chef: Daniel López).
- La Cuchara de San Telmo NW
- Mirador de UlÍa * (Chef: Rubén Trincado).
- MiramÓn Arbelaitz * (Chef: Joxe Mari Arbelaitz).
- REKONDO WS (Chef: Iñaki Arrieta).
San Vicente de la Barquera (Cantabria)
- Annua * (Chef: Óscar Calleja).
Sant Celoni (Barcelona)
- CAN FABES ** sp GTM R&C (Chef: Xavier Pellicer).
Sant Fruitós de Bages (Barcelona)
- L'Angle * (Chef: Jordi Cruz). At Hotel Món.
Sant Joan de Labritja (Ibiza, Balearic Islands)
 - La Paloma - Mediterranean cuisine. Cami de Can llatzer, San Lorenzo, 07812 Sant Joan de Labritja.
 - Sacca - (Chef: Lex Hauser). Asian fusion cuisine. Carretera San Juan, Km 13.5, 07812 San Joan de Labritja.
Sant Jordi de Ses Salines (Ibiza, Balearic Islands)
- SubliMotion - chef: Paco Roncero - awarded with two Michelin Stars, three Repsol Suns and the 2006 National Gastronomy Award. Opens on May 18, 2014. Will seat 12 guests at a time for a 20-course gastro-sensory meal that will cost €1,500 per person, or more than US$2,000 a head. World's Most Expensive Restaurant.
 - UshuaÏa Beach Hotel Restaruants - Minami (Japanese cuisine), The Beach Club & Montauk Sreakhouse. Playa d'en Bossa 10, 07817 Sant Jordi de Ses Salines.
Sant Josep de Sa Talaia (Ibiza, Balearic Islands)
 - Can Domingo - Italian cuisine. Carretera Ibiza-San José, Km 9.8, 07830 Sant Josep de sa Talaia.
 - El Chiringuito - Mediterranean cuisine. Playa Es Cavallet, 07830 Sant Josep de sa Talaia.
 - KM5 - "Our kitchen offers the best Argentinian beef or local fish, all cooked on the wood burning grill, fresh pasta, delicious desserts and service." Sant Josep Km 5.6, 07830 Sant Josep de sa Talaia.
 - Nassau Beach Club Restaurant - molecular gastronomy. Carretera de la Playa d'en Bossa, 07830 Sant Josep de sa Talaia.
Santa Eulalia del Río (Ibiza, Balearic Islands)
 - AMANTE BEACH CLUB - Italian influenced modern Mediterranean cuisine. Chef: Carlos Fernandez. Sol Den Serra, Calle Fuera, s/n, 07849 Santa Eulalia del Río.
 - Bambuddha - Carretera de San Juan, Km 8.5, 07840 Santa Eulalia del Río.
Santander (Cantabria)
- El Serbal * (Chef: Fernando Sainz).
Segovia (Castile and León)
- Villena * (Chef: Julio Reoyo).
Sort (Lleida)
- Fogony * (Chef: Zaraida Cotonat).
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Terrassa (Barcelona)
 - Capritx * (Chef: Artur Martinez).
Tolosa (Gipuzkoa)
- Casa JuliÁn de Tolosa - "Established in 1954, this legendary Basque steakhouse is a benchmark for grilled meat worldwide. Matías Gorrotxategi refined the technique to achieve 'the best steak in the world', according to Forbes magazine. Xabi Gorrotxategi, following in his father's footsteps, is in charge of grilling meat and peppers."
Tui (Pontevedra)
- Silabario * (Chef: Alberto González). At Hotel Colón Tuy.
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Villaverde de Pontones (Cantabria)
- Cenador de AmÓs * (Chef: Jesús Sánchez).
Vitoria-Gasteiz (Álava)
 - ZaldiarÁn * (Chef: Joan Roca).
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