Playa de Jacó has a wide range of restaurants. Many cater to surfers and budget travelers. If you're looking for simply prepared fresh seafood, El Barco de Mariscos (tel. 643-2831) and El Recreo (tel. 643-3012) are both good bets that serve standard Tico beach fare -- fresh seafood, sandwiches, chicken, and steak. For a filling American-style breakfast, try the Sunrise Breakfast Place (tel. 643-3361). For a coffee break, cappuccino, and fresh pastries and breads, head to either Pachi's Pan (tel. 643-1153) or Café del M@r (tel. 643-1250). Restaurante Wahoo (tel. 643-1876) offers fresh seafood and Mexican fare. The small restaurant at the Hotel Poseidon (tel. 643-1642) serves a regularly changing small menu of high-end fusion cuisine. And sushi lovers should head to Tsunami Sushi (tel. 643-3678), inside the El Galeone strip mall.
Over in Playa Herradura are several restaurants, including the Peruvian chain Inka Grill, in the new strip mall on the highway near the entrance to the beach. Also, at the Los Sueños marina, you'll find several other options, including the Hook Up (tel. 637-8284), an excellent American-style grill and restaurant with a second-floor perch and good views of the boats bobbing at their berths.
Steve & Lisa's (tel. 637-0594), located several miles outside of town, around Tárcoles, is a good place for lunch. The food here is standard Tico fare, but the oceanside setting and views set it apart from other simple sodas. Note: There's another restaurant on this road calling itself "Steve & Lisa's," but it's located inland with no view. Definitely head to the one on the water's edge.