BEST BUBBLY
By RONALD B. LIEBER

(FORTUNE Magazine) – Planning to pop a few corks soon? We asked Thomas Matthews of Wine Spectator and Jean-Louis Carbonnier of the Champagne Wines Information Bureau to name restaurants that offer an impressive variety of both champagnes and sparkling wines--by the bottle and the glass. --Ronald B. Lieber

Food Decor Service Cost BOULDER, COLO. Flagstaff House 27 28 26 $42 1138 Flagstaff Rd. 303-442-4640

HIGHLAND PARK, ILL. Carlos' 28 25 27 $60 429 Temple Ave. 847-432-0770

NEW YORK CITY Daniel 28 25 25 $71 20 E. 76th St. 212-288-0499

SAN FRANCISCO Eos Restaurant 21 16 20 $32 and Wine Bar 901 Cole St. 415-566-3063 SANTA MONICA Valentino 27 24 25 $47 3115 Pico Blvd. 310-829-4313

TAMPA Bern's Steakhouse 27 21 25 $35 1208 S. Howard Ave. 813-251-2421

0-9 poor to fair 10-19 good to very good 20-25 very good to excellent 26-30 extraordinary to perfection

Cost reflects the estimated price of a dinner with one drink and tip.

ZAGAT SURVEY