This is a common question within most of the threads and one I know I had when I was planning my trip to Spain. I hope this will help others plan their meals and I hope people will update this thread as they go. The prices are per person and exclude tax and tip. So here we go...
Arzak - 170 Euros for the tasting menu
Martin Berasategui - 165 Euros for Martin's 'Greatest Hits' menu
Mugaritz - 120 Euros for the tasting menu
Prices as of October, 2010.