This report provides an analysis of menu development, planning, and design, with a specific focus on costing and pricing considerations within the restaurant industry, using the OXO Tower restaurant as a case study. It determines key factors to consider while costing and pricing menus, such as location, seasonal availability, and accessibility of tools and techniques in the kitchen. The report also utilizes the Menu Engineering Matrix to assess the profitability and popularity of menu items, categorizing them as 'horses' or 'dogs' based on their performance. Furthermore, it presents properly costed and priced menus to meet user requirements, including detailed calculations of portion costs, food costs, contribution margins, and total sales. The analysis concludes that a balanced menu design is crucial for attracting customers and increasing profit margins.