If you're looking for the <i>best</i> in Chicago and price truly isn't an issue, then go to Charlie Trotters. I believe it is one of only a very few five star restaurants in Chicago, and supposed to be one of the best in the nation as well. As such, it is very very pricey and has a "jackets required" kind of dress code, but hey, you wanted to know the best.
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Here's a few links for more info:
http://www.charlietrotters.com/restaurant/
http://metromix.chicagotribune.com/d...,7901320.venue
If you'd like something also very good and a little more unique and laid back and not quite as pricey, check out Foca de Chao. It's a Brazillian steakhouse where you pay $50 for dinner, and bascially get all the steak/pork/lamb/etc that you want to eat plus potatoes/salad/etc until you tell them to stop bringing you food.
Again a link for more info:
http://www.fogodechao.com/