My wife and a spent a few days in San Pancho just before Christmas. Because we had a kitchen, we only ate dinners out, and one lunch.
When we arrived on the first evening, we heading into town about 8, and happened on the Baja Takeria without being aware of its great reviews. We had tacos, naturally, and they certainly confirmed the reviews, in particular the camarons (shrimp). We ate for less than 300 pesos, and excellent value for such good food.
The next night we went to Maria's Restaurant. Our appetizer was superb, a tuna tatare which was very tasty. The main, however, was a little less impressive, a mahi mahi dish which was fine, but not memorable. This cost a lot more, and with wine we spent more than 800 pesos.
Next, we went to Dolce Amor, which not surprisingly is Italian. We had an excellent caprese salad, followed by pasta, with a tasty italian sausage sauce. One of the dishes was gluten free pasta, which was a bit underdone, and clearly not homemade, but it's impressive that they have it at all. I can't recall exactly how much we spent, but it was less than Maria's.
We also had brunch on our way out of town at Bistro Organico. I had huevos rancheros and my wife had the budda bowl. Mine was great with lots of tasty ingredients, as was the bowl, but it did have a bit too much lettuce. Definitely a place to check out, and the value was very good.
Finally, every day we made a stop at Cafe Paraiso for espresso (28 pesos). Very good, and very friendly.
San Pancho is a great place for a vacation, very relaxed. The food is good to very good, with a surprising number of restaurants. Many are closed either Sunday or Monday, however, which is when we were there. This meant we could not try Mexotik, one place that was on my list.