What about Mugaritz, Akelare or Martin Berasetegui?

Egbert, Martin Berasetegui Restaurant seems a lovely next choice. The cost for "lovely" appears to be something to take a deep breath about.
We are luncheoning at Etxebarri and dinner at Elkano thus far and possibly for the "foam" of it at El Bulli (maybe we will skip it since it has fallen away plus if we go to M. Berasetegui it is redundant.)

If you were to expend the financial dinning dollar throughout out a month long itinerary .. where would you go to celebrate. Madrid, la Rioja, Bilbao, Lekeitio, San Sebastian, Roses, and Barcelona. We would like at least one choice for Madrid and Barcelona. Not every meal needs to be a starred restaurant for certain..just solid respect for the chef's talent with food and in a inviting environment. A street corner food wagon might be stellar too.

Mikelg, I think you had suggested Sant Pau, Carme Ruscalleda's restaurant. I se that it is very near Barcelona (29 miles north) and maybe that would be a choice spot for an anniversary meal.

If you are so interested in the Adria style, see if you can get a reservation at Tickets, their new restaurant in Barcelona. I had an excellent meal there just after they opened in March. And it cost me a lot less than a dinner at El Bulli.

I usually can't afford these great restaurants. I believe lunch at Martin B was $185 usd per person last time. Maribelsguides.com has plenty of great suggestions. Revulgo on tripadvisor seems to give really good advice, he lives in Madrid. I've been following him and I have a wish list in Madrid that includes: Viridiana, Sant Celoni, Ramon Freixa, Goizeko, Sergi Arola gastro, La Terraza del Casino. La Trainera in Madrid is a stunning seafood place where percebes is a specialty. Oh and the whole grilled rodaballo is the thing one must have at Elkano. Sounds like you have an incredible trip planned!

Sant Pau, in Sant Pol de Mar, is absolutely a must..and you can get there on a lovely train that runs along the very coastline. Three hours of unexpected dishes, overlooking the garden and the sea, wonderful desserts, a long list of selected wines and a nice little village to enjoy the afterlunch...

Egbert, we too cannot afford the exorbitant rates asked by those restaurants "of great renowned." Moreover we are intrigued by the sensitivity to creative luscious memorable meals and then spend. We are extending ourselves because of our stellar anniversary..36 years..only since 2005 have we gone on vacations. I have had a private practice that I could not leave for extended days nor could my husband from his work. I made a corporate decision in 2005 to JUST DO IT and so we are now over indulging. 30 years no trips..now all out..woohoo.
We are hungry for dense experiences..not necessary to spend a fortune.

Mikelg, since we are returning our car when we get to Barcelona, you really think we should train up to Sant Pau for lunch or dinner?

Train would be just fine, maybe better for lunch as I´m not sure what time the last train departs from Sant Pau. In any case, a rental car in Pepecar or any other cheap rental agency should not be very expensive (it takes a bit over half hour more or less to get there)