I travel to Taipei once every year and I always make sure I visit the Celestial Restaurant. The restaurant is usually busy with both local clients and Japanese tourists. If you enjoy the Northern Chinese cuisine, this place may be worh a try. Besides the signature Peking Duck three-way, the Sea Cucumber dish is probably the best that I have ever had everywhere else. The silky texture and the subtle flavor have always been consistently prepared. I enjoyed it quite a bit myself, and thought I shared this place with other fellow Chowhound readers if they find themselves in Taipei and looking for a place to eat.
3, 4th fl, 1 Nanking West Road, Taipei