TOP 40 RESTAURANTS IN THE U.S.
Masa

Masa
Chef Masayoshi Takayama
New York
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After introducing Angelenos to big-ticket, kaiseki-style Japanese food at Ginza Sushi-Ko, Masayoshi Takayama moved his now eponymous operation to Manhattan. The price of a meal here can be eye-popping—$400 per person—but for diehard umami-seekers, it's worth every penny for the freshest and most exotic seafood in the city that's flown in daily from Japan. On the West Coast, his former apprentice Hiroyuki Urasawa took over the Ginza Sushi-Ko space (now Urasawa) and has joined his master in the Top 40.