So here we are again, another year has come to an end. 2004 was the year when Ireland led the world in banning smoking in the workplace, which naturally includes restaurants, and so many of our dining habits have begun to change. There's a growing trend towards entertaining at home instead of eating out and just to underline that fact, sales of wine in restaurants have dipped while off-licenses are selling more. Another corollary of the shift towards home entertainment is that outlets selling pre-prepared gourmet meals like The Butler's Pantry are picking up disaffected smokers as new customers as they stay at home to puff on the killer weed.

People are still dining out though, and new restaurants are coming on stream to service the growing demand. There has been an almost unbroken cry in the media over the course of this year that Irish restaurants are hideously overpriced and are part of rip-off Ireland. That hasn't been my experience, my average bill for two this year is almost exactly the same as it was five years ago. Irish restaurants are expensive, but a lot of people are taking a share of your final bill. Most restaurants end up with maybe 5% profit on turnover, but the government share of your bill is nearly three times that. Local government takes its share too - a wheelie bin for commercial refuse in Dublin will cost you €15,000 a year. All these extra charges find their way onto your bill, just as the huge increases in insurance policies have been added to your bill.

Despite this, there are still bargains to be had and some of my favourites in 2004 were those that gave remarkable value for money. Ouzo's in Ranelagh has done something really interesting: they've bought their own fishing boat. That means that you can have a lobster or crab main course there for €20, a price that you couldn't find anywhere on Continental Europe, so there's an example of Ireland being cheaper than Europe. Good value for simple Italian dishes continues to be found in all of Dunne and Crescenzi's outlets as well in Il Baccaro in Meeting House Square.

The increasing interest in organic foods has meant new outlets on the market to serve it. In Wicklow Marc Michel's Organic Life restaurant continues to draw people not just for its cooked food, but also for its range of organic products. Farmers' markets continue to sprout, offering a route to market for small producers and a chance for consumers to cut out the middle man.

2004 was the year that I revisited some old favourites in Dublin, including Chapter One and Dobbins. In many ways it has been Chapter One's year, at The Food and Wine awards it picked up five gongs. Everyone seems to be in agreement that it's cresting on a wave - everything from the kitchen to the front of house is working to perfection. Back to Dobbins after a five-year absence and I was delighted to find that the food was very good and the prices reasonable - the set lunch and the set dinner are excellent value.

On the ethnic cuisine scene a newcomer was Rasam, an Indian restaurant in Glasthule that is very much in the fine dining bracket. Sophisticated Indian food in elegant surroundings make it a new alternative to Jaipur or Vermilion. Roberto Morsiani, the Bolognese chef, is back cooking again - this time in Dun Laoghaire in Janet's Coffee House. His cooking is now limited to a few pasta dishes and only during the day, but you'll get them just like you would in Bologna, where they're not shy about using butter and cream.

Outside of Dublin I had some really excellent meals during the year. In no particular order there was Faithlegg House in Waterford, where chef Eric Theze creates wonderful meals and where you can be spoiled in the Georgian grandeur of the house. Over the border I visited Oriel, Ireland's newest Michelin Star, where Barry Smyth produces some wonderful foods at prices that surprise you after being used to Dublin prices. Up in Letterkenny I visited Tribeca in the Radisson there, where they serve remarkable food. The fact that food this good can be found all around the country is surely a sign that things are continuing to change for the better. Down in Kerry I got pampered in Parknasilla, where dramatic scenery and good food went happily together. In Wexford Warren Gillen goes from strength to strength in his La Riva - carefully sourced local ingredients are the underpinnings of his cuisine.

Back in Dublin a couple of new arrivals are probably here to stay. There was Ho Sen, a Vietnamese restaurant in Temple Bar, where I enjoyed the crisp flavours of Asian cooking and Purple Ocean, a dramatically decorated restaurant overlooking Dun Laoghaire Harbour. Frank's is another newcomer that has settled in nicely and they seem to have specialised in doing fish dishes well.

So much for this year, but I have a few predictions for 2005. I really think that the words 'value for money' will get increasingly heard. The sheer number of eating places in Ireland now means that you really do have to do a little research if you want to try somewhere new. The fact is that it's as easy to walk into a place that will take your money and give you precious little in return, as it is to find a place where your money buys you good food and good service. Happy New Year.