It’s that time of the year for lists and more lists and lists till you’re sick of reading them. Well here’s another one from the folks at the FriendsEAT blog, who looked at the top restaurants on Twitter in 2010.

The blog compiled the list, looking at the top 100 restaurants/establishments on Twitter who they believe “utilize the service to its full potential.”

Aside from the basic tweets, they looked at whether the establishments engaged clients and “if they were really talking with their followers or merely utilizing Twitter as a message board.”

While the majority of those listed hailed from Southern California, New York and Chicago, three Bay Area establishments were honored by FriendsEAT.

Coming in at #48 was Little Skillet (@LittleSkillet). Located in SoMa, the eatery serves up soul food and is known for its fried chicken and waffles.

At #60 is Luna Park Restaurant (@lunaparksf). The blog said the Mission restaurant has a lively bar scene and affordable food with a mix of different cuisines.

Finally, coming in at #78 is Umi (@umi), a Japanese restaurant in Portrero Hill that has an assortment of sushi, sashimi and other Japanese cuisine.

There were also a number of chain restaurants on the list, including the Cheesecake Factory, Hard Rock Café and P.F. Chang’s.

And who topped the list? The famed Kogi Truck out of Los Angeles, which serves up Korean Mexican tacos day and night.

Click here for the article.

Photo Credit: Keith Mizuguchi