Please suggest me the names of all. I have to go there for holiday vocations.
Taco Bell. Their potato burrito is amazing
Ones at the top of skyscrapers…?
Not sure if this is “top level” enough for you, but we went to The Old Spagetti Factory down by the stadium and it was AWESOME. There was a deal for appetizers, meals, and dessert and there was so much really good food we were sad that we couldn’t finish it. The price was really reasonable. We got the bill and were like “…that’s it?” I still have and use the souvenir glass, too.
Look in the Gas Lamp District and in LaJolla, plenty of good eats there. I like the Strip Club, but thats just me. If you prefer fish there is the Blue Water Seafood Market is good, but then agian so are most seafood places out there.
The Addison at the Grand Del Mar hotel is very good.
We need a lot more information from the OP before that question can be intelligently answered.
Where are you staying in SD? Will you have a car? What kind of dining are you talking about? Any particular cuisine? Any special occasion? Without this info our opinions are less than useless.
With this info they will be useless! 
But for a start just walk around downtown. Good places are on every street.
Georges at the Cove in La Jolla is very good.
Top of the Market downtown on the waterfront is nice.
A. R. Valentine in the Lodge at Torrey Pines
The Oceanaire Seafood Room downtown has good seafood.
The Wine Seller and Brasserie is a great restaurant above a wine shop in an industrial mall in Sorrento Valley
Sushi Ota is I think the best Sushi restaurant in San Diego in a strip mall off of the 5 by Pacific Beach. You must make reservations or you will be waiting 2 hours to get in.
These are all pricy places to eat. They are also all within about a 30 minute drive from downtown.
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Moving thread from General Questions to Cafe Society.
Mister A’s would be the top restaurant in that sense. It is also supposed to be a good fine dining restaurant. I have not eaten there in a while I think they have switches owners since the last time I was there.
I don’t know if it qualifies as “top level”, but I can definitely recommend Humphrey’s La Jolla Grill. El Agave in Old Town is very good and their new location in Del Mar has the added benefit of an excellent ocean view.
I don’t know how it ranks overall, but I’ve really liked Peohe’s on Coronado. Fish/seafood and good at it.
The Del used to maintain a first-rank restaurant but since they went corporate everything there is indifferent - “just good enough” for their captive clientele.
Other places to try:
Fleming’s - old school steakhouse downtown
Juniper & Ivy - Little Italy - Contemporary American
Bottega Americano - East Village - Italian
Ironside Fish & Oyster - East Village
Super Cochina - Normal Heights - Real Mexican
Sushi Ota - Pacific Beach
Parq - Gaslamp - Restaurant/club
When I lived in San Diego, I never had enough money to eat anywhere fancier than Red Lobster, so the only places I can recommend are of the cheap-but-awesome variety.
You’ll want to get at least one lunch at the taco shop. Doesn’t matter which one, really - just look for the building that’s red and yellow, ideally with a name like “Roberto’s” or “Rodolfo’s” or “Alberto’s” or something else ending with -Berto. They all serve the same menu with the same recipes (it was a chain back in the day that broke up after its founder retired). Get yourself a fish taco combo, or some rolled tacos, or some carne asada fries. You won’t regret it.
If you make your way to Ocean Beach, Hodad’s has the best all-the-basic-trimmings type hamburgers ever, and one of their booths is made from the front end of an old VW bus. Just down the block on Newport Ave., which you may have seen in the opening scenes of “Almost Famous” is a restaurant that when I lived there had no name other than just “the barbeque house”. It’s a hole-in-the-wall joint with seating for maybe ten people, located next door to an old single-screen movie theater (which has long since closed and become a boutique), which serves great pulled pork, hot links, and sloppy joes.
Taquitos are a great item to order anywhere in San Diego. El Indio in Old Town has marvelous ones, but any of the -berto places do them just as well, and cheaper. Go to Nico’s for California burritos - the spot in Ocean Beach is renowned.
Smapti - That’s the name of the place - BBQ House.
Another vote for the Oceanaire. You will probably want to be sure to make reservations. We’ve gotten shut out before for not doing so.
I’ve only been to San Diego twice, but the two standout restaurants I remember are Nobu for sushi and Oceanaire for seafood.
Welcome to San Diego! I wish I could help, but the fanciest place I ever go is the Cass Street Bar and Grill, where they have a truly top-of-the-line fishburger!
I do second the recommendation to visit “Abierto’s” or “Alimento’s” or the like. Darn good, and darn cheap.
silenus. Since you’re in my age bracket, did you ever eat at the Belgian Lion? It would have been in the 1980s. We had our National Coin Show in SD and ate there 3/4 nights. It was that special.
The Marine Room in La Jolla is famous for its food and the ocean view. Tony’s Jacal in Solana Beach is great for traditional Mexican fare.