One of Middelburg's longest-established restaurants, De Gespleten Arent (The Split Eagle) occupies a seventeenth-century building on the market square and serves regional Zeeland cuisine with a heavy emphasis on seafood. The Zeeland oyster platter is the thing to order — they arrive direct from the Oosterschelde and need nothing beyond a squeeze of lemon.
The dining room is candlelit and formal by Dutch standards, which means a jacket is appropriate but not strictly required. Prices are moderate for what you get. Book ahead at weekends and during summer.