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MAKAN is the restaurant at Eliseos, a small beachfront hotel at 379 Saint Jude Subdivision, north of the Urbiztondo surf strip. The last stretch is a narrow gravel barangay road, so follow your map app closely. Chef EJ Lagman cooks modern Ilocano food here, and the restaurant was listed in Tatler Best Philippines 2025.
The menu reworks Northern Luzon classics and changes regularly. Dinakdakan, in pork belly, steak or wagyu versions, is the dish people return for, with sinanglaw beef, tuna imbaliktad, bangus kilawin, poqui-poqui, smoked vegetable okoy and a squid ink palabok risotto close behind. Mornings bring dayap hotcakes and a 3-in-1 latte, and the sans rival has its own fans. Plates are built for sharing, but groups say portions run small, so order a dish or two more than you think. The dining room opens onto a balcony over the pool and the sea, and restaurant guests can use the pool.
MAKAN is open 8AM to 9PM daily except Tuesday. Expect ₱500 to ₱1,000 a head, more at dinner with cocktails. Reservations are recommended, outside food and cakes aren't allowed, and one recent diner advises bringing cash. Book a balcony table for late afternoon and order the dinakdakan and tuna imbaliktad for the table.
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