What are the best restaurants in Cincinnati?

Zagat's recently released the Top 10 restaurants in Cincinnati. Those restaurants are mostly comprised of steakhouses and cover different areas of the Cincinnati area. Morton's The Steakhouse in Downtown came in at #10; #9 is Jag's Steak and Seafood in West Chester; The Precinct (one of Jeff Ruby's steakhouses) in Columbia-Tusculum came in at #8; Over-the-Rhine's Abigail Street ranked #7; Tony's (steaks and seafood) on Montgomery Road in Symmes Township came in at #6; #5 is Italian eatery, Nicola's, located in Over-the-Rhine; Jeff Ruby's Steakhouse in Downtown ranked #4; #3 on the list is Orchids at Palm Court located in Downtown at the Hilton Cincinnati Netherland Plaza Hotel; Bakersfield in Over-the-Rhine was #2; and Downtown's French culinary experience, Jean-Robert's Table topped the list.

Pretty much all over. There are some great restaurants in Mt. Adams, Downtown, Covington and Newport in Kentucky, Kenwood, Hyde Park, Montgomery, Deer Park, and many other places around the area. If you're looking for the greatest concentration of good restaurants, than that would probably be in the downtown area.