While Michelin can only hand out three stars, Gault&Millau uses a point system (depicted in chef's hats) of 20 points divided into five scales (from 10 points a restaurant is in the guide)
Michelin vs Gault&Millau
The biggest difference between Michelin and Gault&Millau is in the details. The Gault&Millau inspectors also take into account the cuissons (the cooking of meat or fish), the taste and presentation, ingredients, the reception, recommendations for wine, the opening days and whether or not the chef is present. They also weigh attention, timing, atmosphere and even the chairs. At Michelin, they look more at the bigger picture.
Read full review Here