Hands down, this is my absolute favorite gem in that area.  The filet is awesome!  All of the food is good that service is outstanding.  It is Zagat rated and on OpenTable. The ambiance is beautiful. Make sure you are there for the sunset.

Also, honorable mention goes to The Turtle Club right near LaPlaya. The food is great and the outdoor seating is actually better than LaPlaya if you want to be outside.  You are closer to beach/Gulf, although both have awesome views.  

Enjoy! Keep me posted. I would love to hear about your decision and experience.

An excellent menu. Great scenery, service very good and wonderful food. I like the filet of mignon stuffed with fried oysters. See their seafood showcase for selection.

More of a rustic experience than a formal place. Great setting, highly rated restaurant. Nice drive through Matlacha, an artists' community on the water.

Although it's on Naples Bay and not the Gulf. It's located in Olde Naples and has great food & service at a reasonable price. Probably the best view of Naples Bay also. Actually, there aren't many Gulf view restaurants in Naples, other than some of the Beach Hotels (Ritz-Carlton, Naples Beach Hotel) which tend to be overpriced.

For the best Gulf views, I would concur with Sexy Toni and visit LaPlaya or the more casual Turtle Club. Both are on Vanderbuilt Beach. For a nice crab shack in the same area, try the Lighthouse (Bay view).

And for a more lively atmosphere, try the Dock at Crayton Cove or Riverwalk at Tin City. Both are in Olde Naples and have views of the harbor areas of Naples Bay.  Bon Appetit!