#1 why would you fly Taca for $400 for SPS to Utila, when 3 other local carriers serve the islands for $120?
Taca maybe flies direct to Roatan from another country, as does Continental & American among others. But the poster say he flying into SPS.
From SPS there are flights to Utila/Roatan direct or a stop in La Ceiba. Or you can bus to La Cieba and ferry to islands, though afternoons the seas can be rougher. You can also sail between Uitla and Roatan as well, on Verns Catamaran $55.
SPS to Roatan, I arrived at 1130am from Houston in Conti/United, had lunch, and bought a ticket for 330pm departure. CM Airlines $117 O/W. All the puddle jumper counters are next to eachother at airport when you exit Immigration. Stayed un West End area (Blennys House) for $60 night, dove 4 days, and then took Verns to Utila, took Advanced course at UDC, stayed at their Mango Inn 4 nights, then ferry to La Cieba, shuttle to SPS, stayed downtown at Gran Sula $50, flight out 11am next morning.
I take it you are going there for scuba diving, many dive shops offer free or reduced lodging prices if you dive/take courses as well.
Websites-
[http://www.roatanisland.net/transport.htm]
[http://www.roatanonline.com/getting_to.htm]
Check Trip Advisor for lodging reviews/prices.