The separated husband-and-wife pair, who announced their split just weeks ago, were spotted sharing their food at Italian restaurant Giorgio Baldi, reported Us magazine.
Paltrow, 41, wore white bottoms, black leather booties, and a fitted black blazer for the meal, while Martin, 37, sported a relaxed long-sleeved T-shirt, gray pants, and sneakers.
Paltrow has been out-and-about since the announcement, hitting Hong Kong last week to promote her lifestyle website Goop.
The 'Iron Man' actress married Martin in 2003.