I agree with the superlative reviews...the food is outstanding, so much so that during a four night stay in Sayulita, we ate there 2 nights. I pride myself in making good tacos at home, but left El Itacate with my wimpy chef's tail between my legs. The beef tacos (arrachera) were filled with chopped marinated beef, so succulent. People we met said that currently shrimp are in season here, not surprising given the unbelievably freshness and amount of the shrimp they cram into your taco. Just writing this review is making me hungry for more. The wife and I split five tacos and four beers for $20 US. Stuffed. That said, calling this place a "restaurant" is stretching the definition a bit. The indoor part of the place is about 10 X 20 feet, and serves largely as the work area. Customers sit outside at either 4 barstools adjoining a window/counter, or at one of three outside uncovered tables sorta actually on the street. Other amenities usually had at a restaurant are missing but not necessarily missed; i.e., no side orders, appetizers, or desserts. It's pretty much tacos and beer. So, if you are in the mood for a more formal sit-down experience, you'd better get over it to eat at this place. The quality of their limited menu makes it well worth it.