This depends on what kind of food service you are looking for!
We used to do the dining plan, but found that it was much too pricey for too much food. I know that sounds silly, but the way I see it, we were on the go most of the days, so we didn't really want to eat all that food.. or couldn't because we would get full off of the large portions.
The process that we have found that works for us, that we are able to still able to enjoy the luxury of eating at WDW, is as follows:
Breakfast - We actually order our length of stay worth of Breakfast from Garden Grocer, granola bars, cereal, oatmeal, things of this sort. We usually order $35-50 worth of breakfast depending on our stay, which beats around $10.00 per person each day for a food item and a coffee.
Lunch - We try to do quick service for lunch. These meals run anywhere from 7 - 15$ per person, depending on what you are ordering. A quick tip, is that if you are an adult who doesn't really eat much, you can always either: a.) split a meal with someone, or b.) order from the kids menu, which offers smaller portions, and in turn lower prices.
Dinner - We usually eat at a sit down restaurant, but this really depends on our length of stay. Sometimes we are so exhausted, that we actually head back to our hotel room and eat quick services instead. But for sit down meals, we budget, at least $25.00 per person. There are ways around this, as in ordering an appetizer for a meal, or even ordering just the meal and water.
So the minimum I would budget per person is Breakfast: at least $8.00 (I'm sure you could get away with maybe a bottle of orange juice and a pack of grapes for way less), Lunch: at least $15.00 (you could honestly get away with ordering and salad and water for under $10) and Dinner: at least $25.00, (this being that this is a sit down meal, quick service would be $15-$20).
Keep in mind the snacks you would want in a day, too!
It's very doable, having a low food budget. Sometimes I have to pinch pennies; there are ways around not having to spend so much.
Sharing meals, ordering from kids menus, ordering just the meal and having just water, ordering quick services vs. sit down meals, and ordering appetizers are all ways of saving!
Good luck and I hope this helped. Also, taking a look at their menus and menu prices can help you plan accordingly!
This is just what works for me! I'm sure you could even get away with spending a little less, but it's better to over estimate than under estimate!
_________________________________________________________________________________________________
Disney Vacation Counts:
Disney Resort Vacations: 9
Disney Cruise Line Vacations: 4