EACH SPRING, the Dining Guide rolls out its list of the top 10 restaurants in the city. And each year, my editors ask me to explain the unexplainable: Why I choose the restaurants I choose. Why these 10? Is it the food? The chef? The excellent service? The interesting wine list? The ambiance?

Midtown

931 Monroe Drive, Suite A-101. 404-541-9997

Owner Alex Kinjo of MF Sushi creates a hip, elegant respite in his menu of nouvelle Vietnamese cuisine. The restaurant's shaking beef and rice flour tamales that are among the coolest, and tastiest, offerings this city has to offer. Flavors here are fresh. Clean. And thoughtful — they allow for Vietnamese traditions while embracing an unmistakable modernity. Bask in flowing, organza-like sheer panels between tables and a muted, modern atmosphere while noshing on the buttery texture of shaking beef seasoned with garlic and onions. Its exquisite flavor is made bright with a lime-and-pepper slurry for dipping. The banh nam (rice flour tamales) are a lesson in understated elegance, wrapped in a banana leaf and filled with pork, shrimp and mushrooms. Lunch: 11:30 a.m.-2 p.m. Tuesdays-Fridays. Dinner: 5:30-9:30 p.m. Mondays-Thursdays; 5:30-10:30 p.m. Fridays-Saturdays. $$$