ACCORDING TO READERS OF Conde Nast Traveler, San Francisco offers the best dining in the world. And some of the city's restaurants have great views along with memorable cuisine. The San Francisco Convention & Visitors Bureau considers the following restaurants among those that have stunning locations and beautiful views to accompany their excellent menus.

- dalla Torre (1349 Montgomery St., (415) 296-1111) has rooftop dining with views of the Bay Bridge and Treasure Island. You'll feel like you're on top of the world.- Alioto's No. 8 (8 Fisherman's Wharf, (415) 673-0183) is the oldest restaurant on Fisherman's Wharf. Famous for seafood, it has views of Coit Tower and Bay Bridge on one side and Golden Gate Bridge on the other.

- Equinox, (Hyatt Regency Rooftop, 5 Embarcadero Center, (415) 788-1234) is a revolving restaurant that's on par with the city's skyscrapers. It also offers unsurpassed views of Bay Bridge.

- Cityscape (San Francisco Hilton, 46th Floor, 333 O'Farrell St., (415) 923-5001) serves up a view of the city with American cuisine on the side. You can see the entire landscape from Golden Gate Bridge to Bay Bridge, from the downtown skyscrapers to the homes of the Richmond District.

- McCormick & Kuleto's (Ghirardelli Squiare, 900 Northpoint St., (415) 929-1730) is a seafood eatery with a panoramic view of San Francisco Bay. The restaurant caters to the view by using unique seating positions.

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Other restaurants with a view:

Bayside views: Alcatraz Cafe & Grill, Pier 39, Building M, Level 1; Castagnola Restaurant, 286 Jefferson St.; Chic's Place, Pier 39 Building A, Level 2; Franciscan Restaurant, Pier 431/2 Embarcadero; Gaylord Indian Restaurant, Ghirardelli Square Chocolate Building, 3rd Floor; The Mandarin, Ghirardelli Square Woolen Mill; Sherlock Holmes Restaurant and Lounge, Holiday Inn Union Square.

Golden Gate Bridge views: Charley Brown's, 2801 Leavenworth St.; Greens, Fort Mason, Building A; Neptune's Palace, Pier 39 Building K, Level 2; Old Swiss House, Pier 39, Building C, Level 2; The Pier Market, Pier 39, Building F, Level 1; Vanelli's, Pier 39, Building M, Level 2.

Pacific Ocean Views: Legion Cafe, California Legion of Honor, 34th Ave. and Lincoln Park; The Cliff House, 1090 Point Lobos.

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