This research paper examines the classification of the menu items at Essier restaurant, located within The Vasini Boutique Hotel in Bali, Indonesia, using the Menu Engineering Analysis methodology. Through the use of Tables and Matrices, the study presents the findings derived from a qualitative approach of analyzing sales volume and contribution margin data of menu items from January to December of the corresponding year. The study identifies 31 menu items and their classification mapping, which shows that the majority of the items are classified as Dogs (35.48%), followed by Stars (32.26%), Plough Horses (22.58%), and Puzzles (9.68%). This study highlights the significance of periodic menu engineering analysis by the Essier Restaurant Management to improve sales and restaurant profitability. In conclusion, the menu engineering method is an effective tool for ensuring the popularity and profitability of the restaurant's menu offerings.