This study was conducted to evaluate the menu of a Japanese restaurant in a first class tourism hotel. The calculations used for the menu analysis were conducted using MS Excel 2003. Several previous studies have been conducted to analyze menus. For example, Pavesic used of the weighted contribution margins (WCM) and potential food cost (PFC%) to evaluate menus, while Kasavana & Smith used the mix margin (MM%) and unit contribution margin (CM) to evaluate menus. The menu engineering method focused on the customer's viewpoints, while the Cost/Margin analysis method considered the manager's viewpoints. The menus that need continuous keeping Kasavana & Smith (Star) and Pavesic (Standard) included 'Assorted sashimi with side dishes (big), 'Lunch box special', 'Tempura course', 'Broiled Spanish mackerel and side dishes', 'Shrimp tempura', 'Special sushi', 'Seafood Udong', 'Buckwheat noodles'. The results of this study should increase customer satisfaction and profits at the Japanese Restaurant.