Directly beside Waterloo Records is the 24 Diner, a place that nearly everyone seems to walk into at some point or another during SXSW. With its strategic location next to the Waterloo Records day stages, 24 is a great place to start your conference day (or end it, since they never close). Of course the name “diner” brings up certain ideas and images, and 24 Diner is a diner-sort of. They do sell breakfast, as any good diner should, and they are open 24 hours a day, and they do offer American comfort foods, so they do resemble typical diners. But from the look of the establishment, to the menus, to the extra gourmet touches to the food, to the prices, 24 Diner is less of a typical diner and more of a new American gourmet bistro. Breakfasts are great, from omelettes and standard bacon-and-eggs to chicken and waffles, and there are non-breakfast offerings as well. Prices aren’t cheap, but neither are they as outrageous as the usual “new American” places that seem to open up every other month. Service is attentive, although the booming crowds during SXSW can cause delays. Be prepared to wait for a seat on weekends or during downtown events and conferences. But the wait is worth it, and if you’re fortunate enough to have grabbed a parking place in the lot, you can walk next door to Waterloo Records (or their stage during SXSW) for some great sounds to enjoy.