What kind of food is it, why do you think it’s the best, where is it & how much did it cost (link would be great)?

My favourites are probably The Leaping Hare near Bury St. Edmunds and The Ivy in the West End of London. In London I also like The Gate in Hammersmith and Chutney Mary on the King's Road a lot.

In London:
Gordon Ramsays
St John
The Ivy
Tom Aikens
Caprice
Le Gavroche
Locanda Locatelli
Lindsay House
Sketch
Or take your pick from the many michelin starred restaurants there are. Costs range from £50-150 per head

Oh and as for costs...you can actually eat relatively cheaply in the very best restaurants if you don't hit the booze. Last week, lunch for three in Hakkasan (one of London's top restaurants, though I have to admit being slightly underwhelmed by it) cost about UKP80 without drinks - little more than you'd pay in much less prestigious places. But you could very easily double or triple that, or more, by adding in cocktails, lots of wine, etc.