Koh Samui's dining ranges from beachfront seafood shacks to resort restaurants with serious kitchens. Most of the better places are attached to hotels and open to non-guests, and a hillside or beachfront table with a sunset view is easy to find if you book ahead.
26th Degree, on a steep hillside above Chaweng at the Kala Samui resort, pairs sweeping bay views with Thai-inflected international cooking; ask about the private dinner setting away from the main restaurant, which needs a day's notice. Daaraadat, part of the Punnpreeda Hip resort on Bang Rak beach near Bophut, is a quieter, more romantic spot for Thai and seafood dishes such as gang phed ped yang (roast duck red curry) — tell your server how much spice you can handle. Sankala Fine Cuisine at the Kirikayan resort on Mae Nam beach does affordable fine dining in a tropical garden setting, with a seafood salad and a well-stocked wine cellar.
For something more casual, Chailay Seafood Restaurant & Beach Bar sits directly on Big Buddha Beach with views across the bay to Koh Phangan — a good spot for grilled seafood and a cold drink as the sun goes down.