We recently stayed for a few days at the Four Seasons Hotel in Palm Beach (our vacation ended two days before the hurricane arrived) and we ate at a few recommendations from this board.
The Restaurant at the Four Seasons: One of the best meals we have had in a long time (since we live in Manhattan, we have good comparisons). The food was excellent and the wine was also good (the fact that all wine was at half price--Sunday--also helped. The service was very attentive but not overbearing. We also ate at the other hotel restaurants which were OK but nothing to write home about.
Cabana, Clematis Street, West Palm Beach: A pleasant moderately priced multi-Latin restaurant with very good food and Latino drinks. Upbeat atmosphere but a bit noisy.
Benny's Lake Worth Pier, Palm Beach: This is no gastronomical leader but it has inexpensive fresh fish and shrimp dishes and it has a nice view of the water and beach from the upper level of the restaurant. A good place to walk to for lunch if you are staying in a nearby hotel.