Splurging — not to be confused with surging — is one of those activities whose scale and pleasures tend to vary according to where the fluttering bill comes to rest. Who, in other words, is paying? Because San Francisco is to tourism something like what Rome is to Catholicism, with all roads leading here, we the citizenry of this city are certain to find wanderers from afar turning up on the doorstep sooner or later. They are glad to see you and perhaps accept your hospitality, and in return they offer to take you and yours out to dinner at the best restaurant in town.

It helps if these willing souls are rich, or parents, or both. (European friends aren't bad either, since they probably wield the mighty euro, and America for euro wielders is one huge fire sale.) They will be grateful for your expertise in choosing the restaurant, and you will need take no notice of the bill, when at last it arrives, nor of its proportions, which, if there is significant wine involved, could vaguely resemble a month's rent. Glance at the harmless-looking little chit if you must or if you are curious; otherwise, pay a visit to the restroom while the platinum AmEx card does its work.

These kinds of blowouts are fun, like showing up empty-handed at somebody's party and gorging on the food and drink everybody else brought, but the more meaningful splurges are those we pay for ourselves. Yes, there can be a certain pang when ordering, since we know the damage is coming right out of our pocket; there can be an even greater pang when the server presents what the French discreetly call l'addition. But there is also a sense of having earned the moment and its satisfactions and of having spent money not on a yacht or a marbled bathroom with gold-leaf fixtures worthy of Nero but on an experience that will last a few hours at most and will be just a memory even before we get into bed for the night. That is priceless. (For everything else, there's MasterCard.)

What follows is a brief survey of places I consider splurgeworthy (not to be confused with spongeworthy). The first group consists of restaurants most suitable for the spending of other people's money — i.e., they are expensive, quite a few of them hideously so. The second group is the spots that you should treat yourself to even if you can't arrange for somebody else to pick up the tab. You live here, and experiencing these restaurants is part of your education: you are obliged. The last set is the best bang-for-the-buck ones; you'll pay, but not quite so woundingly, and you'll come away feeling that the money was well spent. (Paul Reidinger)

Somebody else pays

GARY DANKO

The experience of gastronomic luxury is nowhere more holistic than here. Everything is just right and in balance; the restaurant is handsome but not showy, lively but not overwhelming. Members of the service staff seem genuinely pleased to see you, and the food is sublime. I did notice on my last visit that the tables seemed closer together than a few years ago — the more the merrier, apparently, especially in the accounting department. Noise levels have risen a bit, and the staff seems slightly more in a hurry. Nonetheless, a visit is certain to be ethereal and unforgettable, and you will be lauded for your acumen and good taste if you agree to be taken here. NB: the food is quite rich, so adjust your ...