Taipei 101 food hall (美食街) in the basement.
Food is expensive and of course, we were there not for it but the view from the observatory.
Here, at the food hall, which is owned by a Singapore firm, we tried the 甜不辣
I suspect it's named after 'tempura' but is really not like it at all. It is more than what we find in yong tau foo in SG. The ones at this foodcourt were not very tasty, and were gummy and expensive.
The oh-ar-jian 蚝仔煎was good though! Here, in Taiwan, they slather it with a sweet sauce, and you can definitely find more oysters.