Breakfast can be a wonderful way to start your day in Puerto Vallarta.  There are all down on the south-side of town.

Mama Delores on Olas Altas (between Gomez and Pulpito) is a new-ish restaurant getting into the best breakfast in town category.  Great homecooking style menu.  The eggs benedict is truly amazing.  Fruit crepes delicious.  You can order small (a one egg breakfast is available) or hardy... eggs, sausage, potatoes, toast, beans, etc. 

A popular Mexican restaurant, Cafe de Olla now serves breakfast too (along with lunch and dinner; they are open thoughout the day).  Near the corner of Olas Altas on B. Badillo. 

Fredy's Tucan at the Posada de Roger Hotel, B. Badillo 237 is hard to beat.  This restaurant is popular with locals and visitors alike.  Request a seat on the patio.  Recently remodeled, the place has never looked better.  The food is outstanding with both Mexican and "american" choices.  Omlettes are always good with a wide range of filling options.  Smoothies are great.  Regular breakfasts come with a pastry offered first, toast, hash browns or refried beans on the side.  The prices are a bargain.  The waiters are extremely friendly, helpful, and just generally lots of fun.  If it's later in the day, stop in for a drink at the bar or try the new lunch menu.  Shake hands with Fredy, he's a good man.

Now if you're in the mood for pancakes, instead head up the street one block to Memo's Casa de Hotcakes at B. Badillo 289.  Again this restaurant is a long-standing favorite, with a hard working owner, deserving it's popularity with both locals and tourists.  Banana pancakes are to-die-for!  Pancakes all served with fresh fruit &/or nut toppings and a side of melted butter which is a nice touch.  Prices are very reasonable.  Memo's roasting coffee these days as well, that gets rave reviews.