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By Humphrey Carter ANDREW Lloyd Webber recently proclaimed that Majorca has some of the best restaurants in the world, according to the Gourmetour 2005, is certainly has some of the best restaurants in Spain.

This year's annual Gourmetour guide includes 1.707 restaurants across Spain and it rates 24 Balearic restuarants as some of the best, Majorca has three in the top thirty-three with Koldo Royo and Read's in Santa Maria with chef English Marc Fosh topping the Balearic list followed by Tristan in Puerto Portals.

This 27th edition of the Spanish restaurant guide has rates all of the restaurants out of ten and has compiled a roll of honour featuring its top 415.
Only nine restaurants managed to score 9.5, three 9.25, nine 8.75 and 26 scored 8.50.
Read's, Koldo Royo and Tristan all scored 8.75, the top ranking restaurant of the year in Spain, according to Gourmetour is Arzak.
The guide, one of the most concise published in Spain, is compiled by a team of 47 experts which not only travel the length and breadth of the country trying to find both new and best restaurants, but also examines and ranks the country's wines.

On this year's best wine list, three Majorcan wines are featured.
One is the Pere Seda Chardonnay which gets 7.25 points, as did another Chardonnay from the Miguel Gelabert vinyard in Pla i Llevant region.
Jaume Serra's vintage 2000 sparkling wine was awarded seven points.
Among the main factors taken into consideration when awarding points to the restaurant are value-for-money, quality of the produce used and how the food is prepared and presented.

This year, the guide features 174 new restaurants while 151 have been dropped from the list.