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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 tyres, 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.