One whose attitude is: 'eat, drink and be merry'

One word substitute is Epicurean.

Epicurean: a person devoted to sensual enjoyment, especially that derived from fine food and drink.
Cynic: a person who believes that people are motivated purely by self-interest rather than acting for honourable or unselfish reasons.
Materialistic: excessively concerned with material possessions; money-oriented.
Stoic: a person who can endure pain or hardship without showing their feelings or complaining.