Seoul: a city of taste, advancing into the world Seoul, a city of historical palaces surrounded by skyscrapers where tradition meets modernity and nature harmonizes with advanced technology, is drawing the world's attention with its unique gourmet culture. To promote the diverse and differentiated gourmet culture of Seoul, Seoul Metropolitan Government (SMG) has implemented the "Taste of Seoul - Seoul Restaurants & Bars 100" project this year as the third iteration to select the city's top 100 restaurants and bars together with 20 gourmet curators and experts. Representing the Taste of Seoul, Seoul Restaurants & Bars 100 were selected by category ranging from Korean, Western, and Asian to Grill, Plant-based, Café & Dessert, and Bar & Pub with consideration given to the elements of "glocalism," "expertise," and "public interest." 50 Plant-based Restaurants list was additionally selected as plant-based food is becoming the global gastronomic trend, upholding the value of sustainability. We would like to express our gratitude and appreciation to the people in the food service industry who are doing their best to present the best gourmet experiences despite the difficulties of the times. We hope that Seoul will advance into the world with the language of "gourmet." We will continue developing Taste of Seoul - Seoul Restaurants & Bars 100 as a reliable guidebook for the tastes that Seoul has to offer by discovering new restaurants and bars based on surveys conducted each year.