There are no bad restaurants in Taipei. Your options all depend on your level of adventure/squeamishness and your comfort level with the language.
The easiest (for Westerners) option is the basement food court in Taipei 101, the can't-miss super skyscraper. There are dozens of options and they are all cheap, delicious, and clean. It looks like any American mall food court, except with more exotic variety. It is very popular with the office lunch crowd and shoppers. The environment is sterile and safe.
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Shilin Night Market. The more adventure-some must go there. The sounds, the smells, the heat, the energy-- sensory overload is a common ailment. It is the complete opposite of the Taipei 101 food court. Try the stinky tofu and the oyster omelets (oh-ah-jien).
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The second restaurant was just as odd, and just as good. To get there, you step out of the Leofoo Hotel's doors, turn right, turn right at the first alley, walk one block, cross the street, go to the building on your left, and walk up the stairs to the second floor. There are no signs. There will be no customers (due to location and lack of signage). You will be "greeted" by a middle aged lady yelling at a TV screen showing falling stock prices. Point to any five items on the menu, wait, and get ready for the best meal of your life.
And don't forget the Taiwan Beer.
CKY
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