On our last full day (September 4th, 2010), Nicole and I rented a two-man Kayak for $400 pesos from Gory's Kayak Rentals. George and Allissa rented another one, and we paddled 10 minutes south around a point in Sayulita bay to Playa de los Muertos. This is different than Playa Los Muertos in Vallarta: Just up the hill from this secluded beach is an old cemetery, where the earth has been eroded by the heavy nightly rains, exposing graves and such.
