- Japan (Tokyo)
The city with the most Michelin stars is Tokyo (Japan) with 261 stars shared by 197 restaurants according to the 2010 Michelin Guide. Tokyo also has the most three-star restaurants, 11 compared with 10 in Paris. According to Michelin's website "Michelin stars are awarded to restaurants offering the finest cooking, regardless of cuisine style. Stars represent only what is on the plate. They do not take into consideration interior decoration, service quality or table settings."