The Espiritu Santo beef is indeed excellent! I was able to enjoy some staying in Santo (stayed 10 days or so at the Deco Stop Lodge for some diving, the S S President Coolidge et al), as well as some very nice lobster. They know how to take care of divers...

Some Fijian beef is pretty good - the story is the beef was en route from Argentina to Australia as breeding stock when the ship foundered on a reef. Some local Fijians helped themselves - to the crew, and ate them. They kept the beeves, as well as the herdsman, and today... you eat their tasty progeny. Er, the beef, not the crew or the Fijians.

I also ahve to agree good beef can be found in a number of places - economically in Paraguay, Argentina and Brasil, not at all economically in Matsuzaka beef, mid-priced in Australia, etc.