<p>There is a page on TibiaWiki that lists <a rel="nofollow" href="https://tibia.fandom.com/wiki/List_of_Food_by_Regen_per_Gold">food items by regeneration by gold</a> (from NPC). So, to answer your question:</p><ul><li><strong>Buying from NPC: </strong>the best options is <strong>ham</strong> in Yalahar for 5 gp (that's 72 s/gp). For FACC, it is still ham, but from Carlin/Ab for 6 gp (60 s/gp). </li><li><strong>Buying from players: </strong>buying<strong> dragon ham</strong> for less than 10 gold beats the above. (But nothing beats getting <strong>energy bars</strong> for 1 gp each: 300 s)</li><li><strong>Fishing</strong>: with 77+ fishing skill and worms 1 gp each it takes an average of two turns (4s) to catch a fish.</li><li><strong>Making fish (144 s).</li><li><strong>Making it yourself </strong>for free: the most time-efficient food seems to be baking <strong>bread</strong>. <strong>bread </strong>(120 s). It requires 6 turns (12s) to make a loaf, and such timing can be achieved when making a large batch.</li><li><strong>Scavenging at the <a rel="nofollow" href="https://tibia.fandom.com/wiki/Reward_Chest">reward chest</a>: </strong>players often dispose <strong>energy bars/drinks</strong> there.</li></ul>