When Zagat Speaks If you're looking for info on consumer choices for the best in accommodations, the 2001 edition of Zagat Survey's Top U.S. Hotel, Resorts and Spas is a good source. The latest guide polled 19,600 frequent travelers, 900 of them travel industry professionals reached through the American Society of Travel Agents. And this year's edition includes Web addresses for all listed properties.

Zagat's 2001 edition of America's Top Restaurants is also on the stands and, to no one's surprise, the cost of eating out isn't getting any cheaper, with New York City restaurants remaining the priciest.

Some highlights: - Twelve of the top 25 resorts are in Hawaii, including three that earned 29 points of a possible 30.

- Domestic room rates rose, but stand up well against foreign counterparts.

Both guides cost $12.95 each and are available in bookstores, or they can be ordered online at www.zagat.com.

JTop Ten HotelsJ 1. Four Seasons, New York City 2. Four Seasons, Chicago 3. Mansion on Turtle Creek, Dallas 4. Peninsula, Los Angeles 5. Four Seasons, Las Vegas 6. Windsor Court, New Orleans 7. Ritz (A Four Star Hotel), Chicago 8. Ritz-Carlton, San Francisco 9. Four Seasons, Boston 10. Four Seasons, Beverly Hills

JTOP TEN RESORTSJ 1. Four Seasons, Hualalai, Big Island, HI 2. Lodge at Koele, Lanai, HI 3. Four Seasons Wailea, Maui, HI 4. Ritz-Carlton, Naples, FL 5. Halekulani, Oahu, HI 6. Four Seasons Aviara, San Diego, CA 7. Manele Bay, Lanai, HI 8. Boulders, Carefree, AZ 9. Phoenician, Scottsdale, AZ 10. Ritz-Carlton Laguna Niguel, Dana Point, CA