Generally speaking, the prices at restaurants (and hotels and virtually everything else) get higher as you move from the west end of the city - "Old Acapulco", around & near Plaza Alvarez (a/k/a El Zócalo) and on the Peninsula de las Playas - to the comparatively-newer eastern sections (the Golden/Hotel Zone, Costa Azul, & along the Carretera Escénica).
Many/most of the following restaurants serve - and cook with - purified water and ice, though it would be well-advised to avoid tap water and ice in smaller, off-the-beaten-path, local eateries (unless one has factual knowledge of the eatery's practices). Try some of the "classic (local) waters" for a change - such as Agua de Jamaica, made from flowers which give it a ruby-red color and a bit of a tang ... or Agua de Horchata, made from rice with a bit of cinnamon and a touch of lime. Avoid undercooked and/or raw foods - such as ceviche, pulpo enamorado, and sushi - if you have an especially sensitive stomach.
In no particular order, the following restaurants and eateries are but a few of the scores of dining establishments found throughout the city - some of which rely heavily on the tourist trade, and others which tend to attract local patrons (and a small number of tourists who've taken the time to seek them out).
>>> UPSCALE/EXPENSIVE - typically located along the Carretera Escénica (or Scenic Highway - on the eastern/southeastern side of the bay) or in Zona Diamante (going over the hill, eastward from the bay area, toward Puerto Marqués and the airport) - many offering top-notch al fresco dining & surreal picture-perfect views of Acapulco Bay:
BAIKAL - on the Carretera Escénica
BELLAVISTA - at the Hotel Las Brisas complex (on the Carretera Escénica); al fresco dining; fabulous views of the bay
CASA NOVA - on the Carretera Escénica; Northern Italian cuisine; al fresco dining; great view; elegant; good service; piano-bar
KOOKABURRA - on the Carretera Escénica (in the Las Brisas area) with beautiful views of the bay
MADEIRAS - on the Carretera Escénica; stunning views of the bay; newly-remodeled & re-opened (late 2007) LA VELA - at the Hotel Camino Real (Zona Diamante) overlooking Puerto Marqués Bay; specializing in seafood EL OLVIDO - Exception: at mid-bay, in the Plaza Marbella at the Diana traffic-circle; bayside/beach-level; elegant
COYUCA 22 - Exception: on the Peninsula de las Playas; beautiful views of the bay, especially at night; white-glove service; elegant
>>> UPPER MID-RANGE - generally located along/near the eastern half of La Costera Miguel Aléman, the city's main boulevard:
LA MANSION - on La Costera, at the Veléro y Galéon Condominios (across from the Acapulco Golf Course); a well-regarded steakhouse in the Golden Zone EL GAUCHO - on La Costera, at the Hotel El Presidente; an Argentinian steakhouse LE BISTROQUET - in Costa Azul, at the eastern end of the bay; French cuisine TERRA LUNA - on La Costera in Costa Azul, across from HardRock Cafe; pastas, seafood, & specialty crepes; small/quaint; indoor(air-conditioned) & outdoor dining; signature dish > Coconut Shrimp SUNTORY - on La Costera in the (eastern) Costa Azul section; upscale Japanese cuisine EL PESCADOR - at the Hotel Hyatt (across from WalMart, eastern end of La Costera); specializing in seafood dinners
>>> MODERATE MID-RANGE - various locations throughout the city, though most are along La Costera - east of mid-bay, in/near the tourist zone:
BETO's - on Playa Condesa (at the bungy-tower); overlooking the bay; long-established & specializing in seafood PARADISE - on Playa Condesa (at the bungy-tower); overlooking the bay; long-established & specializing in seafood FORZA ITALIA - on La Costera, near the OfficeMax store; affordable Italian cuisine; indoor/outdoor dining; very popular with tourists O'JARDIM - off the beaten path (inland / northwest of mid-bay), yet worthy of a visit; chef-owned all-you-can-eat Brazilian-style "meat lovers'" restaurant; about U.S.$22/pp (as of early 2008); very unique SIROCCO - west of mid-bay; Spanish cuisine (not Mexican), known for their assortment of "paella" entrees; romantic bayside/beachfront setting ZAPATA, VILLA, Y COMPANIA - at the Hotel Hyatt(across from WalMart, eastern end of La Costera); traditional Mexican cuisine LOS FLAMINGOS - at the hotel of the same name, on the west side of the Peninsula de las Playas; long-established & very well-known; mostly Mexican fare (and traditional Thursday-only "pozole"); a cliffside setting overlooking the Pacific Ocean makes this a perfect spot to enjoy an Acapulco sunset LA TORTUGA - just off La Costera, near the TelMex building in the Golden Zone; Mexican cuisine; in the process of moving to a new location (just nextdoor) - spring/2008; no credit- or ATM cards accepted
>>> LESS EXPENSIVE - many are centrally-located along (or just off) La Costera, from one end to the other; some could be a challenge to find & might require a bit of research and/or inquiry; the majority offer either traditional made-from-scratch Mexican fare or specialize in local seafood dishes
EL AMIGO MIGUEL - original location near el zócalo (the town square in Acapulco Tradicional); second location at Playa Hornos; Mexican & fresh seafood
EL CABRITO - on La Costera (across from HardRock Cafe); Mexican cuisine (specialty of the house > "cabrito" / kid goat); a varied & affordable menu; indoor & outdoor dining (no air-conditioning)
LA CASA DE TERE - inland, off La Costera, on Calle Alonso Martin (generally up inback of the Galerias Diana shopping mall at mid-bay); traditional Mexican menu - very affordable; pozole specials & a Mexican trio on Thursdays; closed Mondays
EL FOGON - two locations (one at the mid-bay Diana traffic circle, the other on La Costera in Costa Azul); Mexican fare; good lunch spot
LA MANSION BOHEMIA DE LILIA MARINO - on the Peninsula de las Playas (near the B&B Disco; only open on Thursdays, from afternoon on, for the weekly pozole festivities; extensive menu; live on-stage music & singing
MARISCOS PIPO's - two locations (the original - just west of el zócalo in Acapulco Tradicional, the other on La Costera - just west of El Cabrito & HardRock Cafe); fresh seafood entrees
SANBORN's - several locations along La Costera; classic Mexican cuisine; bargain lunch specials; comparable to U.S. Denny's restaurants EL JAGUAR - on La Costera, near the Hotels Calinda & Malibu; specializing in Guerrenese regional & coastal (Mexican) cuisine MI PIACCI - at el zócalo (the town square - Acapulco Tradicional); Italian fare; indoor & outdoor dining
>>> ECONOMICAL
LA CABANA DE PEDRO - Peninsula de las Playas (on the road to the bull-ring, on the righthand side - just after turning off La Costera near the Farmacia de Ahorro & before the VW and Honda dealers
