We ate at a 3-star one in the Auvergne near Laguiole - http://www.bras.fr - which was quite an experience, especially as somebody else was paying. 4000 feet up in the hills watching the sun go down was rather pleasant. I used to organise exchange football trips to brittany and some of the local restaurants that our hosts chose were unforgettable, especially when you consider that they were catering for over a hundred guests. Also:
'Le Coq Gadby' in Rennes was good.
'Jules Verne' up the Eiffel tower is also good, especially when someone else pays.