Everybody Loves CaboGray whales aren't the onlycreatures migrating to BajaCalifornia at this time of year.Many San Diegans follow theirlead and head to the southernpart of the peninsula -especially Cabo San Lucas -during February and March.

What makes Cabo so popular?Carmel Valley resident and self-described "margarita enthusiast"Lori Marlett puts it this way:"What's not to love? It has sand,sun, and top-notch tequila."

She's right. The sun shines inCabo San Lucas 360 days a yearand rain falls only betweenAugust and December. Andbeaches? Medano, close to thetown center, is the most popularand the safest for swimming.Here, vendors rent pangas,sailboards, snorkeling gear, and

more. Lover's Beach, near theiconic Los Arcos, stretches fromthe user-friendly Sea of Cortes tothe lovely-to-look-at Pacific.Access to this pristine spot is viawater taxi or kayak.

Tequila? Pancho's Restaurant, onthe corner of Zapata and Hidalgo,claims to have the largestcollection of tequilas in theworld, and their tequilerosconduct regular tastings.Participants in this 4s-minute"seminar" learn the fine points ofgood tequila, the differencebetween tequila and mescal, andthe straight scoop on worms.(www.panchos.coml

And Cabo is "so close;' Ranch &Coast reader Carol Vadnaisreminds me. In reality, it's over1,000 miles southeast of SanDiego, but it seems close because

Alaska Airlines and Aero Mexicoprovide frequent nonstop flightsfrom San Diego. Vadnais is rightwhen she says "it's a world awayin only two hours."

In addition to sand, sun, andfirewater, Cabo's attributes

include a variety of good wining,dining, and staying options. TheVadnaises are frequent guests atPueblo Bonito Los Cabos andPueblo Bonito Rose, luxuriousall-suites hotels on MedanoBeach. "One of the things we likeabout Pueblo Bonito (PBl is thatthey provide shuttle servicebetween their four hotels in thearea, so we have access to avariety of pools and restaurants!'PB Pacifica is Cabo's only holisticretreat and spa. Like PB SunsetBeach, it's located well away fromthe city center in a secludedlocation overlooking the Pacific.(www.pueblobonito.coml

Back in town, LaJollans Mike andPhyllis Flood enjoy breakfast -especially the huevos rancheros -at Pancho's. The restaurant alsoserves lunch and dinner in afriendly, colorful environment.

Chicken mole from Puebla, carneasada from Sonora, tamaleswrapped in banana leaves fromOaxaca, and fresh seafood fromBaja are just some of theirpopular dishes.

Edith's - a pricey place nearPlaya Medano - is known forserving excellent steak, seafood,and Mexican dishes and offeringtop-notch service. Reservationsare strongly recommended.Non -Mexican eateries includeNick-San for sushi and Japanesebarbecue and Peacock's forinternational cuisine with anemphasis on seafood.

The Whale Watch Bar at HotelFinisterra is the Floods' firstchoice for cocktails or a mealwith a view. The pub's location atLand's End affords a world-classpanorama of the sun sinking into the Pacific. It's also possible to

see migrating gray whales fromthis attractive perch. In any case,"whale margaritas" are the housespecialty. (www.finisterra.com)

At the other end of the sizespectrum, millions of monarchbutterflies migrate from theU.S. and Canada to spendthe winter in Mexico. FromNovember through March,huge groups of the gold andblack beauties create a spectaclewhen they take flight in theLos Cabos area. Seriouseco-tourists can see evenmore monarchs two hoursnorth in the Sierra de la Lagunamountains. Baja Wild offersguided excursions.(www.bajawild.com)

The truth is, there's much moreto Cabo than sand, sun, and

tequila. Baja Wild can alsoprovide transportation,equipment, and guiding formemorable kayaking, snorkeling,surfing, hiking, whale watching,and Jeep safari experiences.

If that isn't enough, it's easy torent a car and drive to charmingSan Jose del Cabo, only 20 mileseast of Cabo San Lucas, where ashady town plaza and traditionalchurch are the focal points.Mexican Flag Day will becelebrated here on the eveningof February 24.

About 45 miles north of Cabo,laid-back Todos Santos, with itsnumerous art galleries, is anothergood destination. Here, CafeSanta Fe serves excellentNorthern Italian fare, and, ofcourse, top-notch tequila.