I think that the best is Shark's Underwater Grill. It's a full staffed eatery with entres runnig between $20 - $30 USD. One wall is the shark tank at Shark Encounter. The only caveat is that you have to make your reservations in person at the lobby of the Grill early (between 10:00 - 11:00). If there's another way (as some have mentioned before), I don't know about it.