information to San Blas Islands/Cartagena, Kuna Yala Panama (Carti Islands). 

Budget:
Jungla House Hostel and B & B (El Cangrejo), Calle 49 a Oeste y Via Argentina, RINA building #11, ? +507 6620-2275, 6668-5076). checkin: 0700; checkout: 1200. "Tree Top" level rooms overlook the hotel/casino district of the city. Dorm rooms and private rooms come with and without AC (ask about the "ice box" dorm room); communal area with TV, movies, free internet with decent wireless signal throughout facility. Walking distance from bars/clubs, restaurants, shopping, casinos, and supermarkets. VIP entrance for the guests in several of the city's clubs. There is a huge communal kitchen. Lower level has breakfast buffet. Laundry service, equipment rental for excursions, airport transfers and reputable boats to Colombia through San Blas can all be arranged. Car rental and tour office on site. $11-$15 per person (dorm beds), single $29, double $49.  edit

Luna's Castle Hostel, Calle 9na Este, ? (507)262-1540. Set in a Spanish colonial mansion built upon the water's edge, Luna's Castle Hostel attracts those who seek the ideal Panama City backpacking experience. Amenities include a modern communal kitchen, free breakfast, free coffee, the legendary movie theatre, a spacious outdoor courtyard, free internet, and sweeping views of the Bay of Panama and the modern city skyline and a great social atmosphere. Information is also available for sailing boat departures between Panamá and Cartagena in Colombia. Keep in mind, these rooms above the bar are LOUD! Dorm bed: $13. 

Voyager Hostel. The air conditioning doesn't work well because of missing window panes. The employees hog the TV and watch Mexican soap operas during the day and soccer games at night. Dorm : $9.90. 

Hospedaje Casco Viejo, $10/18/single/double, This hostel is in the heart of the old quarter in a beautifully restored historic building. Most of the rooms have their own bathroom and balcony and very comfortable beds. Friendly and knowledgable staff, kitchen, free wifi and coffee! Definitely the best deal in Panama. They also take reservations online. 8a con Avenida A. Casa 8-31, San Felipe phone(507) 211-2027 .

La Casa de Carmen. $30-45/double, This hostel is in a cute house located on a busy street. Try to get a room further in the back to get away from the traffic noise. Breakfast is included, which involves toast, cereal, coffee and orange juice. Two computers with internet access are also free for guests. Accommodations are clean and spacious. Calle 1a de Carmen 32

Hostel Mamallena, Casa 7-62 Calle Primera, Perejil, ? (507) 6676 6163. Information is also available for sailing boat departures between Panamá and Cartagena in Colombia. Dorm: $11, double: $27.50.  edit
Hostal Miami, Avenida Central 18-18. New hostal open in 2010. Some floors are still under refurbishment. Shared kitchen, Internet and Wifi. Smiling service. Double with private bathroom: $16.50. 
Zuly's Backpackers. Now operating under new management as "Casa Rica"; They do not honor anything on the Zuly's website, which appears to be obsolete. 

Mid-range:
Las Vegas Hotel. Suites are clean, safe, centrally located and relatively affordable. There's also a nice little Italian restaurant and a wine bar attached to the hotel.

Casa Las Americas. $60-$105. There are six rooms in this very nice Bed & Breakfast in Betania. You cannot beat the location for peace and quiet in a lush setting. There is a large pool and lovely terrace with a city view. Centrally located and easy access by inexpensive taxi to shopping, restaurants, and proximity to the sights of the city. Also a big plus -- the pool is large and lovely, very quiet and private and surrounded by lush greenery.

Splurge
The Bristol Hotel. Tel: 507-264-0000. $200/double. Luxurious modern hotel in the heart of Panama City. Outstanding bar and restaurant on site. First-class service.

The Canal House, Calle 5 and Avenida A in Casco Viejo, ? +507 228 1907. An intimate hotel located in a Colonial mansion in the heart of Panama City's historic district. The Canal House was selected by the New York Times as its Editor's Pick for Panama City hotels and is the country's first Green Globe Certified Hotel. The Canal House has three rooms and a staff of six, including two English speaking managers. It is located just to the side of the Canal Museum, walking distance from some of the city's best bars, restaurants and cafes. From $180. 

Las Clementinas Chambers, Café & Bar, Calle 11 and Avenida B in Casco Viejo, Tel: +507-228-7613/17 (Panama) or 1-888-593-5023 (US & Canada). A small boutique hotel located in Panama's exciting historic district, Casco Viejo. Las Clementinas has just six rooms, each of which is a full apartment with kitchen, 12-foot ceilings and wrap around balconies, some with plaza views, some with ocean views. Above the rooms is a rooftop terrace with stunning views of Panama City, the Pacific Ocean, the entrance to the Canal and the rooftops of the historic district. Below the rooms is the Cafe & Bar. Las Clementinas is managed by The Canal House and leisure and business travelers can expect the same excellent and personalized service that defines The Canal House.

InterContinental Miramar, Av. Balboa, Tel: 507-206-8888. Luxury high-rise hotel overlooking Panama Bay. Facilities include upscale dining, large swimming pool, tennis courts, full-service marina, helicopter landing pad.
Panama Marriott Hotel, Calle 52 y Ricardo Arias, Area Bancaria Panama City, Panama. Phone: 507 2 109100 Fax: 507 2 109110 As cosmopolitan as the city surrounding it, the Marriott Panama City Hotel offers the elegance, outstanding service and amenities that you'd expect from a luxury Panama City hotel. Soaring 20 stories above the financial district, and considered among the best Panama City hotels, it offers an ideal location for business or leisure travelers near shopping, entertainment and vibrant night life.

Courtyard by Marriott Panama Real Hotel, Vía Israel, Punta Pacífica Mall, ? +507 301 0101 (fax: +507 301 0102). The Courtyard by Marriott Panama Real Hotel offers guests 120 rooms with high speed internet, restaurant, bar, gym, pool, four banquet halls and a meeting room, as well as laundry service, laundry and shop. Prices range between $ 100 - $ 250.