
Bertrand at Mister A's in San Diego, Calif.
If you like to dine high in the sky, allow GAYOT.com to take you up to the best penthouse restaurants in the country. From the fourth to the 52nd floor, these restaurants all offer magnificent views from their perch just below the roof of their buildings, as well as food worth climbing the stairs for.
Bertrand at Mister A's: See all that San Diego has to offer from a dozen floors up at Bertrand at Mister A's. Check out the streets of Hillcrest, Balboa Park and the downtown skyline. And don't be surprised if you can see the pilot of an incoming DC10 as they land at the nearby airport. All the hoopla aside, Bertrand's at Mr. A's offers some delicious food courtesy of famed restaurateur Bertrand Hug (of Mille Fleurs success). Chef Stéphane Voitzwinkler's menu includes Maine lobster strudel; duck confit and roasted duck breast with Yukon potatoes; and pan-seared beef tenderloin with Gorgonzola cream sauce. Don't miss the dulce de leche and banana bread pudding or the chocolate and caramel trio off the dessert menu.

The Carnelian Room above San Francisco, Calif.
Carnelian Room: The Carnelian Room's location fifty-two floors above the city of San Francisco is surely one of the most spectacular settings imaginable for a restaurant. Executive chef Rick Huking offers both prix-fixe and à la carte menus featuring California cuisine with Asian and South American influences, and an emphasis on local ingredients. Appetizers include seared Sonoma foie gras and oxtail ravioli. The entrées are limited but offer something for everyone, including a few fish selections, seafood, mushroom tart, and meat, including a grilled Black Angus filet of beef and an intriguing chermoula marinated roasted rack of lamb. If the view isn't providing enough entertainment, order the Caesar salad prepared tableside. The wine list is heavily French and has some older treasures if you are willing to pay. There's also The Lounge in the Sky, frequented by a younger, after-work crowd, which serves cocktails and has the same magnificent view. This unique restaurant is scheduled to close Christmas of 2009.

Paris's Eiffel Tower towers above the Las Vegas Strip.
Paris's Eiffel Tower: This French restaurant in Paris's Eiffel Tower offers an unobstructed view of the Las Vegas Strip, including Bellagio's dancing fountains across the street. Burgundy velour banquettes and a Belle Époque décor set a plush stage for the contemporary French offerings. Among imaginative appetizers, we like the cold foie gras torchon with duck prosciutto and a fig compote, offered for lunch and dinner. Luncheon sandwiches include steak with Roquefort cheese and a red onion compote. A salad favorite is created with lobster, shrimp and crab. The dégustation menu dreamed up by the chef each evening is a popular choice, featuring menu items such as warm lobster salad with braised leeks and celery; chilled fennel vichyssoise with shrimp; filet of halibut; rack of lamb with tarragon juice, roasted shallots and peas à la Français; an Eiffel Tower dessert such as a soufflé; and petits four. Wine can be paired with the tasting menu for a complete experience. Among à la carte dinner entrées, try the slow-roasted filet of Atlantic salmon with Pinot Noir sauce. Prices are high, but dishes such as the individual Eiffel Tower beef Wellington with sautéed snap peas are worth it. The wine list consists of 900 labels. Save room for the baked Alsace apple strudel with cinnamon ice cream and caramel sauce or a soufflé for your dessert.
