According to an article (2006) that I surfed on the internet, it's Madison Wisconsin. Here's the link: http://www.articlealley.com/article_108023_26.html Interesting question. Enjoy! .............................
Ha! Kind of funny....previous poster didn't read the article they posted.
The article...if you read it....says:
Madison is 3rd
Wichita is 2nd
Dallas is 1st
Lafayette
Paris
Midland, Texas
San Antonio
luxemboug has the most michelin star resturants per capita
San Francisco
Auckland city in New Zealand has the most boats per capita
Texas by far!
New York City, by far !
New York City
Kansas City
Valdez