San Sebastián is not only top restaurants (17 Michelin stars), but perhaps first and foremost the great pintxos/tapas bars all around town where you could have gourmet experiences to considerably lower costs. Ferran Adrià (El Bulli) suggests that San Sebastián is the best place to eat in the world "in terms of the average quality of the food, in terms of what you can get at any place you happen to walk into".
http://www.guardian.co.uk/lifeandsty...rink.shopping2

All about going for pintxos in San Sebastián:
http://www.todopintxos.com/home/home.php?lang=en

I would especially recommend the places on these two routes:
http://www.todopintxos.com/ruta/ruta...cha_rutas&id=1
http://www.todopintxos.com/ruta/ruta...cha_rutas&id=2

Add La Cepa (traditional) and the inventive Astelehena and Zeruko, all in the Parte Vieja/Old Town, and you should have plenty of options for unforgettable food experiences.

Restaurante Urola is my favourite since the late 80's: http://www.restauranteurola.com/english/index.html

One Michelin star Restaurante Kokotxa has got a great value lunch menu: http://www.restaurantekokotxa.com/home.php

I had the meal of my life in the harbour of the close by fishing village Getaria in 1996. This gives you an idea: http://thepauperedchef.com/2007/12/elkano-in-getar.html

kimhe...

Thanks for the great links...I'm already salivating looking at the pictures of the pintxos!