My sister Jill is a foodie, so she’ll love this… What’s up from Zagat? This latest download of the top 100 luxury hotel restaurants across the US. See Zagat.com for iPod instructions.

So what’s the most highly rated restaurant? It’s the French Room in The Adolphus Hotel in downtown Dallas with a $72 fixed-price, three-course dinner of seared tuna, roasted Colorado rack of lamb, and vanilla and raspberry crème brülée.

Actually, 20 of Zagat’s top 100 hotel restaurants are in California. But Massachusetts ranks second with 13, followed by Nevada with 11, Texas with eight, and Florida with six.

[Via Lifehacker & USA Today.]