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I'm sure I could probably spend $200/day, but I'd have to work at it.
My husband and I live on about $25k-35k (higher end now that we're in a pricier area) without counting taxes. Add in taxes on *that* amount (no fair adding in the expense of taxes on the 60% of our income that we're saving) and toss in another few grand to make up for the health insurance that's partly paid through the job, and maybe we'd get up to $45k or so. That's still just $123/day for both, or $61 per person per day.
Last I checked, I wasn't living in a hut (a nice condo a block from the beach, actually) or depriving myself of fun things. My husband just bought a cool new digital camera, for instance, and we're taking a weekend trip to Las Vegas in a couple of weeks. (I'm in a big fencing tournament. Wish me luck!)
I'm not sure I'd even know how to spend $350/day, on things I actually enjoyed!
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Reflections on spending, saving, and living simply: www.spendingwisely.com
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