ISO Best Menudo in San Francisco
Gallardo's does a good version: http://www.chezpei.com/2009/01/gallardos.html
There's a Mexican place at 24th and Mission whose name I forget, but they serve something called a Mondongo that's a Menudo with vegetables instead of hominy in a tomato-y base: http://www.chezpei.com/uploaded_image...
There's another place in 24th, but darn me and my bad memory with names. It's west of Bryant, on the southeast corner, and it's really just a tiny market but they sell a few different soups and some tacos. Really great.
Olivo's on Larkin just south of Sutter also does the version I like best when I don't want to head down to the Mission.
It's hard to say which of these I like best. They're all slightly different, but what they share is a thick flavorful broth and plenty of offal. My husband is a complete menudo fanatic, and he's happy to eat it at any of these places.
Remember that a lot of places only serve Menudo on the weekends, so you'll have to ask. I know La Cumbre on Valencia does menudo on weekends, and I believe so does El Toro.