With appetizers and wine I've had many meals that come to over $100/person. When it gets way over that, it's usually due to the cost of things outside the entree. I find that excellent meals from top chefs usually run around $50-$100/person. Earlier this year I had a meal for two at the
Girl and the Goat for about $45/person, which was lower than I would expect due to the late hour (11 pm) and our smaller appetite at that hour. Last year the food highlight of my trip to Paris was a meal for two at
Le Beurre Noisette in the 15th for 111 Euros.