My personal four recommendations:
- Weinbar Rutz (not only a winebar, but a gourmet restaurant), international cuisine (with some stuff based on german cuisine) combining classical with modern cooking. 4-5 course menu for ~60 euro, main dishes for 20 to 35 euro, bottle wine mainly 30 to 50 euro (one of the biggest wine collections in town). District: Mitte (northern part of it) http://www.rutz-weinbar.de/ (unfortunately only the menu in english)
- E.T.A. Hoffmann, combining french and german classical haute cuisine. 3 course menu for 35 euro (plus 1 course = 6 euro more), main dishes about 20 to 25 euro. District: Kreuzberg (southwest of it). http://www.restaurant-e-t-a-hoffmann.de/ (only german)
- VAU, modern european cuisine, definitely one of the best and one of the most expensive in Berlin. 6 course menu for 110 euro, main dishes for 35+. located in the southern part of Mitte
http://www.vau-berlin.de/engl/index.html
- Facil, similar to VAU, unconventional, but sometimes also simple and elegant modern european style. 4 course menu 75 euro, main dishes about 30 to 40 euro. Very good wine. Located near Potsdamer Platz (border of Tiergarten and Mitte).
http://www.facil.de/englisch/index.htm