As for food, I am too jaded against Newport touristy food, and/or too inexperienced in it because of that jadedness. Basically any restaurant will be good, but I don't think the best restaurant in the state is in Newport. That said, my wife recommends The Mooring for something slightly upscale, or Brick Alley Pub for normal pub food.

For beer, Newport Craft Brewing is good but kind of unremarkable and maybe a little big for their britches now? They've definitely rounded the corner into being a regional distributing player. Good, well-made beer, but they've kind of lost that spark of a newer/smaller brewery if you know what I mean? Then in my experience, Rejects Beer Co beers are kind of hit or miss, but the setting is nice from the back balcony (as long as you don't look left to the gas station lol). If you want excellent beer, Tilted Barn back on the mainland is brewing the best beers in the state.