INTRODUCTION Due to its location the UAE has been able to act as a connecting link between Europe and the Indian subcontinent, the Far East and Africa since time immemorial. It is still playing the role of intermediary between these vastly different cultures, the only difference being that air travel has significantly increased the number of visitors who come to the UAE. Traditional Arab hospitality and a delightful winter climate complemented by a highly sophisticated infrastructure and crime-free environment, have also contributed in recent years to creating an ideal atmosphere for the development of tourism. The UAE is also endowed with an extensive coastline, sandy beaches and varied landscape, where a wide variety of activities can be indulged, ranging from powerboat races to sand-skiing. Manicured golf courses provide ready enjoyment and for the less active shopping opportunities abound. In addition, the country’s deep-rooted cultural heritage, accessible in the many cultural centers and at traditional sports such as falconry, camel- racing and horse-racing, has been a powerful attraction for tourists. The UAE has also become a much sought after venue for conferences, regional and international exhibitions and major sports events such as the Dubai World Cup, the Dubai Desert Classic Golf Tournament, and polo and cricket competitions. Federal Coordination Tourism organizations in the individual emirates actively market their own special attractions, frequently attending international holiday fairs as well as encouraging travel agents and tour operators to visit the UAE to experience the rich seam of Arabian life for themselves. Minister of Information and Culture Sheikh Abdullah bin Zayed Al Nahyan announced at the ATM 99 (Arabian Travel Market) that the Ministry is studying a plan to set up a federal body to coordinate the promotional activities carried out by tourism authorities in individual emirates in order to integrate tourism promotion in the UAE as a whole. Sheikh Abdullah called on local authorities to concentrate on developing elite tourism and to focus on the country’s heritage and culture. He noted that the selection of the UAE as one of the nine prominent destinations in the Middle East at the 1999 ITB Berlin travel and tourism show was an acknowledgement that the country’s tourism infrastructure and facilities were rated among the best in the world. Sheikh Abdullah stressed the importance of promoting inter-Arab tourism and also mooted the idea of Arab countries coming together to form a pan-Arab tourism body in the Middle East. Abu Dhabi Abu Dhabi emirate was little known as a tourist destination until the discovery of oil financed its major development programme. A thoroughly modern infrastructure of air and sea ports, highways, telecommunications systems, five-star hotels, restaurants and entertainment complexes has turned the emirate into an active tourist center. Dubbed the Garden City of the Gulf, Abu Dhabi now offers visitors a variety of options ranging f rom green parks, clean beaches, a range of marine and other sports, exotic adventures in the desert, or the pleasure of shopping in its diverse shopping centers and malls. Tourists can also pay a visit to the oasis city of Al Ain and enjoy a sightseeing tour to archaeological and leisure sites such as Al Hili Fun City, Ain Al Faydha Resort, Al Jahili Fort or the National Museum. In 1997 some 937,717 people from neighboring countries visited Abu Dhabi. Dhabi Independent studies show that the tourism industry has accounted for a steadily increasing percentage of Dubai’s GDP, with some estimates putting it as high as 20 per cent. In fact tourism is expected to over take oil exports as an important source of revenue in the near future. Dubai’s 255 hotels have a total of 17,253 rooms and occupancy in 1998 a veraged 49.3 per cent. Since January 1997 when the Department of Tourism and Commerce Marketing (D TCM) took over from the Tourism and Trade Promotion Council, there has been renewed focus on worldwide promotion of Dubai as an ideal tourist destination and a thriving commercial center. This has involved setting up the DTCM representative offices in many countries across the globe as well as participation in numerous international tourism fairs. In addition, the DTCM has launched very successful advertising campaigns worldwide. The DTCM also organizes tourism-related exhibitions in Dubai. Early in 1999 it hosted the Arabian Marine Tourism Conference, the first of its kind to be held in the region. In May more than 500 exhibitors from 40 countries participated in the Arab Travel Market 99, which was also held under the auspices of the DTCM. Not surprisingly, since the number of tourists is expected to reach three million by the end of the year 2000, Dubai has a number of major tourism-related projects coming on-stream