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I'm partial to Southside Market in Elgin - their brisket is the best I've tasted so far, and their bacon wrapped sausage slammers rock. Granted they're about 20 minutes east of Austin but worth the drive.
And while your there, don't forget to grab some of their homemade hot BBQ sauce.
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For the "hot gut", there is really nothing out there that tastes the same. Of course, I liked the old location downtown near the railroad tracks much more.
And, I'm one of those that judges the restaurant by more than just the meat (unless I'm going just to eat the meat or take it home). So, my favorite experience for sit down BBQ is the County Line on the Lake. I agree with the guy above that says he takes visitors to the CL . . . it is a great place for this purpose. If you are a brisket, rib, or sausage "aficionado", then of course their are better places . . . but personal tastes as to what is great will come into play. By no means is the brisket, pork ribs, and sausage at the CL crap. My family enjoys gathering at the CL often.
There are so many good BBQ places in central Texas that I hesitate to say that one is better than the other. Most have something unique to offer and variety in life is one of our greatest joys.