Perth is the first place in Scotland to have embraced the Cittaslow Charter, which requires attention to detail, use of local and seasonal ingredients and embodies the slow-food ethos diametrically opposite to the industrialised fast-food, chain franchises. This focus on quality is reflected in what the town's chefs offer.
In the more expensive price bracket, Perth has several establishments worth recommending.
Perhaps the best all-around is the Opus One restaurant at the New County Hotel (22-30 County Place) draws consistently high praise from pretty much all reviewers. 63 Tay Street (at exactly that address) is probably the most famous Perth restaurant, and although there are some mixed reports on their customer service, the food they serve - creative, modern Scottish - is undoubtedly excellent and worth the price premium they charge.
In a similar league is Deans @ Let's Eat (77-79 Kinnoull Street), which has particularly good value lunchtime and special occasion menus. All these eateries offer imaginatively interpreted, contemporary Scottish cuisine which makes great use of local ingredients.
Kerachers (168 South Street) is particularly recommended for its fish dishes, prepared with locally sourced fish from trustworthy sources.
In more informal stakes, No1 the Bank (2 St Leonard's Bank, in the Parklands hotel) and The Bothy (33 Kinoull Street) have a more relaxed bistro atmosphere yet maintain superb quality.
Tabou (4 St John's Place) is the best place in Perth for authentic French cuisine (they even have French-only speaking waiting staff) and convivial atmosphere.
Further afield in Auchterarder, the Andrew Fairlie at Gleneagles is Scotland's only restaurant which can boast two Michelin stars and warrants the ten mile journey, if you can afford it.