The building site stands on a triangle of land between Manchester Road and New Warrington Road.
A Mill House Restaurant already occupies the site.
Acording to developers Birchwood Properties, the restaurant should open early next year, and it will feature both drive-through and eat-in facilities.
"Work on the restaurant is well under way," said Birchwood's Nick Hill.
"It's the second project on the site, and it should be completed just as quickly as the first."
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