Same (pronounced "Sah-may") is a small beach settlement about 12 km south of Atacames, considerably quieter and less developed. The beach curves gently, backed by a thin strip of coconut palms, and the water is clear enough in calm weather to see the bottom in the shallows. It receives a fraction of the visitors that Atacames gets, and on weekdays you can often have the beach to yourself.
Some short hiking trails run along the headlands north and south of Same, giving views over the coast. The mangrove estuary a kilometre or two south supports wading birds and occasional crocodilians. Same is best reached by taxi from Atacames — around 15 to 20 minutes.