Admittedly I've not been for a while, but Master McGraths is nothing special as far as I'm concerned. It's a place my Grandparents go for a meat and 2 veg meal out. The offer of a Funeral Menu on the website kind of sets the tone.
I don't eat in the city that often, but Meat is really good. I wouldn't bother with the Alma De Cuba.
If we're talking a bit further out, Marco Pierre White at The Swan in Aughton is really good and my current favourite. On a different level, but Room 47 in Ormskirk is underrated in my opinion, it's not at all expensive and the food is always good. A bit further out still, but Bennetts Restaurant at the Wrightington Hotel and Country Club just of J27 of the M6 is really good too. Dave Whelan (Chairman of Wigan FC) is often in there.
Do you mean the Scarisbrick Hotel? Never eaten in the restaurant, but I've been to do's there and the food has always been underwhelming.