Serious Eats - seriouseats.com

Was reading this as an unregistered user but had to join just because of the lead-off call by Adam.... I too agree that La Corneta is single-handedly the best burrito I've ever had!

A lot of people throw around the names of other places out in SF, and I've tried most of them. And La Corneta is the best I've devoured (over and over again). The Carne Asada Super Burrito (or Super Baby for those of lesser appetites) is perfection in a tortilla. My 'Keys to a good burrito' http://www.dskendall.com/burrito.html is SPECIFICALLY about this place. Oh my god, it's almost worth a cross-country flight. Also, it's actually a nice, clean environment, which is a plus when meeting up with friends.

In NYC, haven't found a totally awesome burrito place yet, but I'd say Fresco Tortilla Burrito @ 100 W 83rd St is the best I've had... much better than Chipotle.

For all those Chipotle lovers, all I can say is that I used to love Taco Bell burritos, but then I moved to SF and learned how good a burrito can be.

Oh yeah, and burritos aren't really Mexican as far as I've been told, they're kind of like NYC pizza vs. pizza in Italy... an American twist on the same ingredients.