One of the best things in Siquijor are their beaches and its everywhere and its free. You can just drop along the coastlines and then swim freely to the open. There are no entrance fees, just bring with you a piece of blanket, drinks and food and your ready to go. However, there are also number of resorts that offes cheap accommodations.
CORAY CAY RESORT
The sand here reminds of Boracay, its so fine however there are dry leaves scattered all over the sand and there are floating debris in the sea. I hope they regularly clean their shore.
COCO GROVE RESORT
The beach is also great here, the sand is not as fine as the previous beach above, the front desk staff are not much friendly though.
SALAGDOONG BEACH
This is the best beach for me in Siquijor, the view is awesome. The rock formation reminds me of Koh Samui or El Nido. The water is blue and clear, its still unspoiled. The sand is quite rough, along the shores here are small pebbles.
Some technical problems on my digicam, here are some random pics using N73.