The Ku De Ta restaurant is in the Marina Bay Sands Hotel - the three towers are spanned by a boat like structure and the Ku De Ta is at the "wide end" of this structure. We went there for lunch on spec. We were not looking our best being dressed for sightseeing and pretty hot and unglamorous. Thought they wouldn't let us in but we managed to wing it. Dress code applies after 6.00pm however. Food was very good, service was very good, and it was very expensive. We then had a drink at the bar just in front - amazing views! the observation desk is just below but you might as well have a drink at the bar and enjoy the views rather than pay 20 dollars and no drink! Worth doing if you want to spoil yourself although for dinner you would need to book well in advance.