Let's Eat depicts the daily life and romance of a single woman and a murder case occurs in her neighborhood. Lee Soo Kyung is a 33-year-old single woman. She divorced when she was in her 20's and now lives alone. She always wants to carry herself with dignity, but she loses self-control when she is near gourmet foods. Koo Dae Young is a gourmet, especially talented with describing the taste of foods. He often lies when he opens his mouth, but he is usually considerate to others.