All prices are for a standard double room in high season, excluding taxes. Hotels on the Dutch side add a 15% service-energy charge to the bill as well as a 5% government tax, for a total of 20%. Hotels on the French side add 10%-15% for service and a taxe de séjour; the amount of this visitor's tax differs from hotel to hotel, and can be as high as 5%.

On the Dutch side the main resort areas are along beaches such as Maho Bay, where the restaurants and nightlife activities are abundant; at Simpson Bay, southeast of the airport, where traffic can be heavy; and along Front Street in downtown Philipsburg, where shops and eateries abound.

The French side's attractive Baie Nettlé and busy, popular Baie Orientale (Orient Bay, with its sports outfitters and beachside bistros) are two resort areas. Others include secluded Anse Marcel (Marcel Cove); Mont Vernon, which has a nice beach a bit removed from the crowds; Marigot, with shops, an open-air market, and fine dining; and Grand Case, which has an excellent beach and dozens of charming restaurants.

In general, the French resorts are more intimate. Most large Dutch resorts have time-share annexes; the units are often available for rental to those who prefer the condo lifestyle.

On the island, contact Carimo (Rue du Général de Gaulle, Box 220, Marigot, 97150, PHONE:590/87-57-58), which has villas for rent in the tony Terres Basses area. French Caribbean International (5662 Calle Real, No. 333, Santa Barbara, CA, 93117-2317, USA, PHONE:805/967-9850 or 800/322-2223; www.frenchcaribbean.com) offers island condos and villas. St. Martin Rentals (26 Beacon Hill, St. Martin, PHONE:599/545-4330) represents several rental properties. With over 25 years experience, it is the oldest villa-rental company on the island. Villas of Distinction. is one of the oldest villa rental companies serving the island. WIMCO. has more villa, apartment, and condo listings in the Caribbean than just about anyone else.