Michelin announced the contents of its 2007 restaurant and hotel guide this morning. The French tire company’s second guide to New York goes on sale tomorrow.

Jean Georges, Le Bernardin, and Per Se received the coveted three stars, granted to restaurants that provide “an exceptional cuisine, worth a special journey.” All three restaurants received the same designation in last year’s inaugural New York guide. Alain Ducasse at the Essex House, which also received three stars in the 2006 guide, was not included in the 2007 book because it plans to close and relocate at the beginning of next year.

Chef Mario Batali’s new restaurant in Chelsea, Del Posto, which opened early this year, received two stars. The other two-star restaurants are Bouley, Daniel, and Masa. Thirty-two restaurants received one star, including Peter Luger and Saul in Brooklyn, the only starred restaurants not located in Manhattan.

The 2007 guide also lists 44 “Bib Gourmand” spots, the inspectors’ picks for “favorites for good value” — restaurants at which two dishes and a glass of wine or dessert can be had for $40. In all, the guide lists 526 restaurants, 487 of which receive no stars. The company says that even to be listed, a restaurant must “provide a quality experience.”