M.B. Restaurant (The Ritz-Carlton, Abama)

Tenerife's most celebrated fine-dining destination, holding two Michelin stars (awarded 2014, retained consistently). The restaurant is the personal project of legendary Basque chef Martín Berasategui — holder of more Michelin stars than any other Spanish chef (12 across his restaurant group). The tasting menus (€155–€195) showcase innovative Basque-Canarian fusion: Txangurro (spider crab) with citrus, red mullet with Iberian pork jowl, suckling pig with coconut and ginger, and signature desserts by Berasategui's pastry team. The wine list features over 600 references including Canarian volcanic wines alongside Burgundy and Rioja. Located within the Ritz-Carlton, Abama resort's citadel building with views over the Atlantic and La Gomera. Reservations required weeks in advance. Jacket recommended. Open Tuesday–Saturday for dinner only. The resort also houses Kabuki (one Michelin star, Japanese fusion).