One time we ate in a restaurant between Gran Via and Sol named Los Tres Cocines. We ate the paella, which tasted really great. It was a little too expensive retaurant, with the speciality "grilled assorted seafood" was about 5000pst, but contained a lobster and looked excellent. It is a kind of fancy restaurant.

Another favorite of ours was Arysol, this is a restaurant (and bar) located very near Puerta del Sol with a lot of seafood in the window. I think they serve mostly seafood. I ate boquerones fritos (really great), clams, oysters. They were great, but don't eat the shrimps which are fired in egg and flour, they are very greasy and I hated them. A fried half of chicken with potatoes and salad was great and did cost around 1200 pst.

Museo del Jamon: I confirm your opinions about it, it's an ok place to eat for the money (525 pst for grilled trout!!!). Just that it looks more like a fast food than as an restaurant.

If you go in La Vaguada (which is a very big mall in Madrid) you can drink a beer or eat something (I recommend the boquerones in vinegar) at a corner bar on the second floor I think, named La Antena. They gave us tapas, the food tasted great and the barman (or the owner - I don't know) was the most joyfull and communicative person I met in all Madrid. He sang to us and made all kind of funny remarks, well, I liked him a lot.

Vips is a chain of press and magazine shops which is open till 3-4am and serve great breakfeasts and, well, you can stay for a coffee there.

You really know how to have a good time, try lots of things, meet people... que bien!

Hey, I think I ate at that Tres Cocinas place...and had the paella. I remember it being a bit pricey, too, but the paella was some of the best I've had.

Some of my friends took me to VIPS for my birthday one year because they were rumored to have pancakes. I left disillusioned and disappointed. I don't recommend VIPS.

There is a little bar if you take the southeast "boca calle" heading out of Sol, going towards the Cortes building, that has awesome tortilla and I remember the denizens being extra fun to talk to...mostly old men, but a hoot. I think it's like Bar Salamanca or Bar La Mancha or something...

Antonio, could you help me out on that one???

My realization is that the restaurants are good, but many times you can find food that is as good or BETTER at a bar, with more opportunity for socializing and soaking in the people than at a restaurant.

VIPS doesnt have great food, but they have nice breakfasts, and make a good REST stop because they are air conditioned in summer. And believe it or not, they brought a tapa de PAELLA with my canya last summer! not shabby!

It's true I don't advice anyone to eat lunch at Vips, they have nice breakfeasts and you can stop there for a coffee or something when yous feets are hurting and all the bars are full.
Calibasco, it's also true that sometimes one can find better food in bars, but not allways one wants to eat in a hurry and go, sometimes you want to sit at a table and spend a few hours to recover your power to continue the visiting. And some bars like El Brillante don't have chairs at the bar so when your feet are hurting you don't have what else to do than resting and eating at the same time in a restaurant.