This report is based on menu development planning and design for El Parador. It includes the principles of menu planning and design to meet customer needs, analysing customer and business requirements which need to be fulfilled to increase profits for various menus, comparing different types of menus and customers and business requirements which have impacted on menu design, and making recommendations to meet future trends. It also covers developing a realistic plan of menu in order to meet the needs to customers to enhance the profitability, producing a menu which meets customer and business requirements to maximise profitability for a chosen organisation, testing and evaluating the menu produced, and making recommendations for improvement based on the tests and evaluation of the menu.