The shop near the cockpit is MKKS. Their beef tenderloin is from Brasil. I pay around 770 pesos per kilo. They also have a lot of sausages that are pretty good.
As for restaurants, the owner at Don Atilano (talked to her at JHK downstairs) says they cut a chunk of roast beef in the morning for anticipated customers and serve medium rare.. I'm hesitant, knowing restaurants in town, but at 800 pesos, might be worth a try, haven't done so yet. Our steak go to place these days is Tinto (2000 p, so very not often)...
Tinto is next to Sierra Hotel on Blanco about 1/2 click from Cafe Racer / Lantaw. They have a US Ribeye and a New Zealand ribeye for about 1/2 the price. And, yea, pricey, not a weekly or even monthly trek... Nice wine list too...
$19 isn't a bad price for a steak considering that there is no cattle industry in the Philippines and everything has to be imported. Of course that would depend on the size of the cut. $38 really isn't that bad either if the steak is really good. Beef is a luxury in the Philippines, no way around that....until scientists figure out how to grow it in a dish cheaper than what it costs to grow it the old fashioned way.
There is a slaughter house near Dumaguete, maybe the beef comes from Mindanao. Probably what you see at Robinson’s meat market. Not sure who could or would eat it. I have a friend who buys the Frozen Brazil fillet across fron City Hardware and likes it, too tough for me.
McD's hamburgers here taste the same as in the USA, so must be imported from a country with a cattle industry. I like their cheeseburgers. I don't go for the combo meals (no fries or soda for me). I'm serious, really.
I don't think they do at all. Obviously. I think they are fine but nothing to write home about. Ok....
