Update September 2010:
While the next Top 100 won't be published until next April, I want to keep you updated on new, interesting places that will likely make next year's list. These have been recently reviewed. Click on the name to find the review:
A Cote, Oakland
Bar Agricole, S.F.
Barndiva, Healdsburg
Benu, S.F.
Ippuku, Berkeley
Marlowe, S.F.
Morimoto, Napa
Oenotri, Napa
Prospect, S.F.
Ristobar, S.F.
Ubuntu, Napa
Waterbar, S.F.
Zero Zero, S.F.

The economy may be depressed and home foreclosures at an all-time high, but restaurants seem to defy the odds, pay the rent and continue to open. In fact, in the James Beard Foundation nominations for best new restaurant to open in 2009, San Francisco had three of the six contenders: Flour + Water, RN74 and Frances.

Only two restaurants included in last year's Top 100 list have closed: Cortez and Jack Falstaff. Another favorite, Bistro Aix, is undergoing a total remodel and will reopen later this year. In addition, some restaurants that once made the list and then were dropped have come back strong, including Chapeau, which moved into new quarters, and Etoile at Domaine Chandon, where Perry Hoffman is bringing the spotlight back to this venerable location.

<<< See who is in and who is out of this year's Top 100 Restaurants. >>>

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Many restaurants that didn't make the cut remain consistently good, but I needed to find room for 18 new places. Last year the excitement was in the East Bay, but this year the focus returns to San Francisco with the opening of such spots as Baker & Banker, Nombe and the three James Beard nominees.

The California/American/Italian categories continue to dominate the list. The Bay Area has developed a distinctive cooking style, but the problem is what to call it; many don't like "California" because for some it has negative connotations, right up there with Marin County and hot tubs.

So how do you define a cuisine that has a little Asian, Italian, French and homey American stirred up together? We asked the restaurateurs to make the call, sometimes with a little tweaking so the cuisine at least fits loosely into an established category.

I also must confess I cheated a bit this year. I simply couldn't get the list down to 100. After making painful cuts, 105 remained until my editors held a fork to my head and threatened to take away my expense account.

Then, I only cut two, even after combining listings for a couple of restaurants. A few weeks ago I reviewed Barbacco, which has the same owners and is next door to Perbacco. Instead of creating a separate listing, I included it in the Perbacco write-up. I did the same with Pizzaiolo in Oakland, where late last year Charlie Hallowell opened a more straightforward sibling called Boot and Shoe Service not far from the original. Previously I've combined listings for Chez Panisse/Cafe at Chez Panisse, Chow and Amber India, which has a Mountain View and a San Francisco location.

Way past the deadline I made the final cut. Maybe next year I should offer the Top 150.

As always, I'd love to hear your suggestions, now and in the future. This guide will live on SFGate.com. Throughout the year I'll alert you to restaurants that will probably make next year's Top 100 - and those that probably won't.