Yes, Michelin Star is the same company as Michelin tyres.
As well as being a multinational corporation that produces a wide range of products such as tyres, Michelin also operates a prestigious restaurant rating system called the Michelin Guide. It is from this that awards for Michelin stars are given to top-rated restaurants around the world.
The fledgling tyre company started the Michelin Guide in 1900 to help the developing motorist market. By producing a guide for places to visit, restaurants to eat in and hotels to stay at, they aimed to boost car and tyre sales.
While Michelin is primarily known for its , the Michelin Guide and the Michelin stars are highly respected in the culinary world. Receiving a Michelin star us considered to be among the most prestigious awards that a restaurant and chef can receive.