I hate eating or drinking while playing; it's very distracting. If I'm having food, I want a beverage with the food, and I want to enjoy the meal for its own sake.
I mean, maybe I'll enjoy a show with dinner, but playing games just requires too much focus and really ruins the whole eating experience.
However, I will say that having an energy drink while playing is quite enjoyable as well, and it is the only thing that doesn't really distract me from whatever gaming "task" is at hand.