Two things change constantly at the Bay Restaurant: the skies over Mount's Bay seen through the large windows (or even better from the terrace) and the artworks on display. The Bay Restaurant in the Hotel Penzance - fashioned from two grand Edwardian houses - is perfectly positioned to take in the fabulous views across the town to the sea, and it also operates as an art gallery with regularly-changing shows bringing colour and vibrancy to the plain white walls. The restaurant is understatedly contemporary, with an absence of starchiness, and a menu that is packed with local ingredients and full of appealing combinations. A local smoked goats' cheese, for example, is grilled with a pistachio crust and comes in a salad with roast beetroot and rhubarb, while roast Cornish daube of beef comes for two to share with pan-fried foie gras and oxtail ravioli, black truffle and port wine jus. Cornish farmhouse cheeses are one way to finish, while a sweet ending might be a lemon plate (with polenta in a cake, a posset, and with thyme in an ice cream).