Unless you're in the disposable income tax bracket, you're once again going to be disappointed by the financially inaccessible poll results. But in case you're curious or are disciplined about saving for a dinner splurge, here are the top 50 restaurants in the world, according to people who get paid to dine at these eating institutions. You'll find us on a cheap tapas crawl in San Sebastian or a pastry crawl in Paris or grazing the taco stands of San Francisco. Oh, and Per se somehow made it on the list -- despite reported nose dives in meeting expectations.

1. El Bulli, Montjoi, Roses, Spain (Nr. Barcelona) -- World's Best Restaurant, Best Restaurant in Europe
2. The Fat Duck, Bray, Berkshire, U.K. (Nr. London) -- Chef's Choice (voted for by last year's 50 Best)
3. Pierre Gagnaire, Paris, France
4. French Laundry, Yountville, California, USA -- Best Restaurant in the Americas
5. Tetsuya's, Sydney, Australia -- Best Restaurant in Australasia

The other 45 top restaurants click here.