It really depends on what we're talking about. I prefer my food hot, my drinks cold, and I'd rather be too cold than too hot. XD;;
I don't know why, but if it's meant to be hot, I just can't eat it cold. Like once, I had pasta salad. Okay, so that's supposed to be cold, but the pasta tasted terrible cold... and the hotter it is, the better, unless it's too hot to eat.
Drinks, I like hot chocolate, don't get me wrong, but I'm more used to cold drinks (read: water). Hot chocolate's the only warm drink I like. And I can't drink it cold at all. :/