Or at least the best restaurants in Italy according to the 2009 L'Espresso guide. Of which I am skeptical, having had direct experience of hyped Le Calandre in Padova and Il Gambero Rosso in San Vincenzo (on the Tuscan coast).
At any rate, here is a useful interactive map of their picks. It's all in Italian, but with a little ingenuity and a simple dictionary anyone can use it. Click on the region you are interested in, and you will get a listing of the area's "best." They are rated on a scale of 15-20, with little toques as symbols. Following this, there is more detailed information, including price, location, website, and e-mail address.
Most of the restaurants are not in major cities or even in major tourist sites frequented by Americans. Le Calandre, for example, has a really bad location.
In the photo, Grand Hotel Villa Serbelloni in Bellagio (Lake Como).