"This was our 5th visit to 110 Restaurant over the past year or so, and on each occassion the experience was consistently fantastic. The quality of the dishes on offer is amongst the best being served anywhere in the city centre whilst the prices are extremely reasonable (especially for food this quality). The service is friendly, efficient and very professional whilst the decor is luxurious with extra touches such as designer cutlery and high quality menu cards. The wine list is also impressive if not extensive - the Fleurie Ropiteau at £23.95 comes highly recommend. Last night a pianist played soothing jazz tunes and, for those sat in the intimate booths, highlights of United's match were being broadcast on the table top monitors (which double up as computerised roulette if you fancy a flutter).

Young Head Chef James Lunham works wonders with the food. Unusually for Manchester, there's plenty of fish dishes on the menu to choose from too. All the main courses come with veg and sauces, however for just £2.25 per portion, opt for some extras; the Hand cut chips are superb - no potato wedges piled high like a tiny game of travel Jenga here! The Glazed baby carrots in orange butter are also worthy of mention.

For food, decor, price and service this has to be one of the best fine-dining restaurants in Manchester (it's certainly head and shoulders above other noteable casinos on that score too). Sadly, where it does fall down flat on it's backside however is it's location within the casino; seperated from the roulette tables, slot machines and often noisy gamblers by only a metal barrier, it looks to be more of a canteen from the outside than a fine-dining restaurant. There is a separate room for private dining - ideal for birthday parties - but overall it comes across as less of a destination restaurant and more of an eatery for the gamblers. It's a real shame as it's certainly a restaurant worth visiting if you want a flutter or not.

Surrounded by the Bridgewater Hall and Palace Theatre, 110 Restaurant is the ideal place to eat after the show - they're open until 1am. They're missing a treat on pre-show meals though as the kitchen doesn't open until 7pm. Membership of the casino is required but is free and very easy to obtain at the entrance if you take relevant ID (passport, driving license, or even a debit/credit card if you're on the electoral role). Overall - highly recommended and certainly one of the best restaurants in town!" - Manchester Restaurants 16/9/07 (visited on a sat evening)