Based on the BEACH, no contest, Simpson Bay Resort. Sonesta Beach comes and goes. Have you been to SXM before? The areas are very different. The casino at SBR is not as nice as Casino Royale, but they usually don't have the high table limits that Casino Royale does either. I personally don't care to stay in Maho, as it's a high rise area, which isn't my cup of tea. It depends also on when you're planning on going. There is a LOT of construction in Maho right now and many of the stores aren't yet open there. Lots more restaurants open within walking distance or very close, to SBR, right now.