La Línea (or more properly La Línea de la Concepción) is a city in the Cadiz province of southwestern Spain, just over the border from Gibraltar.
It doesn't have much to recommend it as a tourist destination in itself, but as you will have to at least pass through it if you're entering Gibraltar by land, its many atmospheric bars and restaurants might warrant a visit.
As you can walk from the centre of La Línea to the centre of Gibraltar in less than half an hour, it also provides alternatives for accommodation if you find yourself balking at the prices in Gibraltar.
There is a small tourist office on the Av Principe de Asturias, just opposite the Gibraltar border, or a bigger one towards the town centre (another 5 minutes walk as you continue walking directly away from the border down Av 20 de Abril), where you can get maps and lists of accommodation.
Meson La Serrana, 44 Calle del Sol, La Linea de la Concepcion, 11300, ☎ 956178179. Lunes - Viernes:8:00h - 16:000h y 20:00h -24:00h. Abrimos sabados y domingos. ( de 12:00h- 16:30 y 20:00h-01:00h).. Reasonably priced tapas in the town centre, try the goats cheese canapés and the secreto iberico.edit
Mercado Provenzal, Calle Real, 35, . A cafe-chain (exists in Malaga, Cordoba, Seville, ...) offering beer for 0.40 EUR, cafe 0.5 EUR, montaos 0.50 EUR and tapas gourmet 0.9 EUR, ... (36.16274687119144,-5.352530479431152)edit
Tornasol, Calle del Sol 66 (At the junction of Calle del Sol and Calle López de Ayala). 10:00-00:00. A very friendly and relaxed bar run by two English-speaking guys (one of whom is an opera singer) with free wifi and computers providing internet access. They have a good range of drinks and food, and claim their hamburger has the pedigree of being the direct descendant of the second ever to appear in Spain!(36.16274687119144,-5.352530479431152)edit
Betty Blues, Calle López de Ayala (On corner of Calle Sol and Calle López de Ayala, next to Tornasol). A bar with pool and poker tables popular with the Brits working in Gibraltar. The bar staff all speak English.edit
La Campana, Calle Carboneras 3 (from Gib. immigration go north through the Shopping Boulevard; Then go over the pedestrian-bridge and you will arrive at large Plaza; Keep right (west) and you will see signes. If you are at the northern end then you have missed Calle Carboneras.), ☎ 956173059. checkout: 12.00. Rooms with bath and TV28. edit
Carlos, Calle Carboneras (Opposite La Campana), ☎ 956762135. checkout: 12.00. Rooms with bath and TV28. edit
Pension La Esteponera, Calle Carteya 10 (from Gib. immigration go north through the Shopping Boulevard; Then go over the pedestrian-bridge and you will arrive at large Plaza; From there go to north west to Mercado de la Concetion; or north east if you are the plaza the Iglesias; less then 5 min from Carboneras; On both sides of Calle Carteya are cafes), ☎ 956176668. checkout: 12.00. No frills, but clean, friendly and very cheap, with rooms with shared bathroom or en-suite.13.5/22. edit