below are some of the restaurants Donna & I have visited over the past number of years - some we have really enjoyed and have frequented - others we visited once and have not been back  

I've also started putting up some of the pictures Donna has taken at some of the restaurants -

Restaurants we've personally experienced:

• Ristorante lI Boccalino – we go here to enjoy an evening of music as well as food. It is one set price of 30.00 per person and includes wonderful chamber music, then afterwards we enjoy a lovely meal.
• Machu Picchu - Great Restaurant! And we highly recommend. Not expensive and excellent food. Try the corvina ceviche!!
• Steinbock - German pub fair -- good side dishes of potatoes either potatoe pancakes or potatoe dumplings -- try the "hunter" veal
• Martin Fiero - Argentinean - Tom loves the fried steak with an egg on top! Very good and prices are reasonable
• Sushi Ito - love this place…around 20.00 per person gets you a great meal
• Carlitos - the BEST pizza. My favourite is the provolone with red pepper and Toms is tres quesos or three cheeses. Ask for a crispy edge too…yummy and about 5.00 each. The side salad there is huge – serves two!
• Tamburelli - kind of like a pizza 73, but since they are down the street from us, handy.
• Madame Chang - pricey Chinese food, but a great reputation
• Casa Blanca - located in Casco Viejo in the Plaza Boulivar. We've eaten here on several occasions both for lunch and dinner. Good food but the service seems to vary from very good to poor.
• Lung Fung - we have dim sum here and after trying some other places…this is the one!
• Sunley Chinese -not a dim sum we would recommend
• Sietes Mars - the "seven seas" - good seafood - touristy - and a bit pricey for what you get
• Pomodoro - good basic Italian - Tom enjoyed the spaghetti Bolognese - good deal at $5
• Van Gogh - great for beer and coffee, but they do need to improve the food  - now out of business
• Old jail at Casco Viejo - lovely ambience, food good, and bring a shawl, it’s cool
• The Palms - nice evening out - upscale food and ambiance
• Jimmys in San Francisco - good basic Panamanian fare
• Too many empanada wagons to count - but if you see a little white van on via Espaná run by an incredibly friendly Columbian, stop and enjoy the best empanadas in Panama
• la fonda across from the Fiesta restaurant in El Congrejo treat yourself to a local lunch like "ropa viejo" for under $3
• Gauchos - Argentinean restaurant - great steaks - they bring a cart with all the cuts of meat - i had Entraňa - was it tender and cooked to perfection. All in for four with pre dinner drinks, wine and desert - $125
• Union Club - if you are privileged enough to be invited to this great location jump at the chance. Donna and I have only had lunch but it was amazing. Tom had a ravioli made with a squash filling - yum - and  the soup and deserts were excellent.
• Masala - Indian - and great Indian food - the Nan is excellent, the shrimp, the chicken and the appetizers - well needless to say we will be back.
• Los Cedros - a small on-the-street restaurant that serves Lebanese and Mexican fare. We went with another couple. Donna and I had Lebanese, they had Mexican - both were excellent and with cervezas and desert the bill for four came to under $45
• Lourdes - located in El Valle - maybe 1.5 hours from Panama City, this restaurant is an amazing place to take friends for a Saturday or Sunday afternoon lunch. Visit the market downtown and then head up to Lourdes for lunch. Make reservations as they are always busy - and no wonder -- the food is excellent - the ambiance is just like being in Tuscany and the service is great. All in all one of the best
• Lenos Y Carbon -- located on the causeway on the farthest island next to the shopping center - great location, great vista of the city, pretty good food, (especially the presentation of the deep fried red snapper - but the service - well, it needs some help in that area - but if you can get over that its worth visiting if you like grilled fare.
• EurAsia -- located downtown in Bella Vista, we decided to try this restaurant based on the reviews by a local food critic. He depicted this as his "favorite". The ambiance was very nice, in the back of the restaurant is a smaller room set up like a small conservatory or greenhouse. The service was excellent and attentive. The food was good, maybe not quite what i was expecting, but perhaps because it was built up so much. Worth a return visit to try something else and judge it on that.
• Napoli - located downtown just off via Espana, - since coming to Panama we've heard that we needed to check out Napoli for "just good Italian cooking at a reasonable price". They were right. It is reasonably priced, good food with good service. All you can ask for in a restaurant.
• Chimborazo - located on via Porras near Parque Omar - very good seafood - the corvina i had was as good any i've had - the service was attentive, all four meals were good portions of tasty seafood at very affordable prices.
• Beirut - downtown Panama City, an interesting ethnic experience. Loved the tapas and would return for them - i've heard some of the main dishes are great as well but didn't try them this time.
• Sushi House - located in Costa del Este. Recently opened. Donna & I went in Apr 2010 and the portions were generous, the menu extensive and the prices equivalent to those in USA or Canada. It still amazes us how almost every sushi roll includes cream cheese, We got used to some of this in Mexico but of 60 + roll options only maybe 5 or 6 did not have cream cheese. My unagii was excellent. Donna's rolls I thought were passable at best. The service was ok, but not exceptional.
• La Emaculada  - what a cool soda joint - no high class food here just inexpensive, good food - Donna and I both decided on a bacon cheese burger with a chocolate shake - yum -- all this for under 10 - total - and the service was prompt and pleasant - what a treat.
• La Posta - a restaurant in Bella Vista in one of the oldest homes of the area. The food was very good, the appetizers hot, plentiful and tasty. The main courses were well prepared as well. I can't say for sure if it was that had no room for desert or if we found the noise level too much but we declined desert. Even on a Monday night the place was virtually sold out.
• Camintos - great take out or eat in restaurant in Costa del Este - an amazing selection of Argentinean empanadas - we tried a half a dozen varieties and they were all yummy. The best thing - the prices are great.
• ill Grillo - a brand new restaurant in Costa del Este - we watched for weeks while they worked to get the restaurant and last Friday we decided to check them out - turns out to be their opening night - we met the two owners from Venezuela - they own 8 restaurants in Caracas -and it shows - the food was excellent - the carpaccio was so tender and flavourful -
• The Burgues - we purchased two coupons from OfertaSimple for this restaurant. The burgers were great - juicy, tasty and offered in two sizes 6 oz and 1/2 pound - I had the half pound and just scarfed it down - we will go back for sure. Located just off calle Uruguay next to an italian restaurant. 
• S'cena - located in Casco Viejo just across from the old Union Club - excellent "fine dining" - the service is first class - they have a nice selection of varied items on the menu - everything our party had was excellent. We particularly enjoyed the tuna and beef Carpaccio - yummy 
• The Waterfall - on the edge of Costa del Este, tucked away in a small strip mall near the entrance to the parque industrial. The owner/chef is a very personable young fellow obviously committed to making this a place to go often. If he keeps up the service and the food quality and doesn't go crazy the prices it will be difficult to get in there for dinner in a year when other "discover" it.
• La Mar www.lamarcebicheria.com  we have not eaten here yet, but it has
  received plenty of great reviews so thought we would mention it...we welcome reviews! Peruvian food. Recommended as a must visit by the New York Times and listed as one of the top 50 restaurants in the word by San Pellegrino sparkling water in London.
• Segafredo - Casco Viejo, Plaza Bolivar - don't bother with this one. The waiters were friendly but that is the only good thing I can honestly say about our experience. One of our party was served shrimp that was off and she was "off" that evening as well. Save your money, find another choice - go across the plaza to Casa Blanca if you want the ambiance of that plaza.
• Os Segrado de Carne - a Brazilian restaurant that provides a full buffet, hot and cold and then the waiters bring meats to the table to choose from. You are given a small card with red on one side and green on the other. As long as you leave the green side up they will keep bringing more choices. Red tells them to stop. From filet, to sausage, to skirt steak and chicken. Great food - excellent service and reasonable prices. We will go back - but be forewarned - go with an appetite.
• Tanino's Wine Bar - located on the causeway's middle island - this used to be the Wine Bar and Pomodoros Italian Restaurant - sister restaurants to the ones in El Cangrejo - the food was "ok" - my cannelloni was over cooked - the taste was fine but the presentation lacked any thought. Not a place if you really appreciate good italian food - and not a place we "have to go back to"
• Gusto's - next to The Burges on calle 47 - Italian - the service was excellent - the food delicious - the prices very reasonable - I had Risotto - yum - Donna & Alan had the cannelloni and Geri the fettuccini maricos - everyone commented on how they enjoyed their selection - we will go back
• Fenicia - another coupon from OfertaSimple - a new Lebanese restaurant to try out - and were we thrilled we did - we have enjoyed Beirut but we've now found our new Lebanese restaurant - the food was excellent - the service prompt and professional - the selection - wow - try the 4-6 person mixed - the four of us had to take a doggy bag home.
• Metsuyan - another coupon from OfertaSimple - thank goodness it was 1/2 price - this "sushi" (and I use that term really lighlty) located in Bal Harbour Paitailla was not a restaurant we'd ever want to revisit - kosher sushi - really? poorly served, poorly made - not worth the 1/2 - save yourself and don't bother.
• La Bocatta Cafe - another coupon from OfertaSimple - WOW - we ordered sweets for our open house and were they awesome - everyone enjoyed them and asked where they were from - we will order from La Bocatta again.
• Santino's Ristorante & Pizzeria - located in Costa del Este new Burger Bar and the Waterfall. We ordered pizza and pasta - the pizza was ho-hum - the crust was too soft and the tomato sauce too overwhelming. The pasta on the other hand received lots of "yum - nice - great" the fettuccini looked home made - the corvina served with it some of the best Geri says she's ever had - we will go back and we hope the pizza is improved. 
• LT Signature Restaurant - located on calle Urugay downtown in the Hotel ManRey - what a pleasant surprise - when was the last time you raved about hotel food - if you are like me almost never - this had to be one of the best dinners we've had - again thanks to OfertaSimple - I can honestly say I would never have tried it without their coupon - my 4 cheese pizza was literally to die for - Donna's chicken was huge, moist and really interesting - Geri & Alan had the short rib rigatonni - and they both almost licked their plates - do yourself a favour and go there with someone you want to impress - you will not be disappointed - we will go back.
• Azure Restaurant - located on calle 48 just off calle Urugay downtown - this was another ofertasimple coupon and we were looking forward to another Lebanese restaurant to compare to Beirut and Fenicia -- I will say the combination plate of the typical Tubule, Humus etc was excellent but the noise level and the odd variety of the rest of the menu was a bit of a put off. We were all a bit ambivalent if we would return when we found Fenicia so good.