ACME is a cafe on the 35th floor of Taipei 101 that serves coffee, cake, and breakfast sets. Its menu includes banana and wild berry yogurt, apple and osmanthus oolong tea cake, and a choice of oat milk or almond milk. The minimum order is one food item or one drink, and the 35th floor offers views of Taipei. To use the elevator, visitors must contact staff at the 1st-floor information desk.