According to the list at Mousesavers, these are the restaurants you can eat at in Epcot under the new dining plan:
Sit Down:
Biergarten Restaurant
Les Chefs De France Restaurant
Le Cellier Steakhouse
Mitsukashi Tepanyaki
Nine Dragons Restaurant
Restaurant Akershus
Restaurant Marrakesh
The Rose & Crown
San Angel Inn
Garden Grill
For the counter service portion and the snack portion there are even more listed.
You can see all the restaurants here:
http://www.mousesavers.com/DisneyDin...nLocations.pdf
HTH