THE CAYMAN ISLANDS - The Cayman Islands are located in the western Caribbean, 480 miles south of Miami, 150 miles south of Cuba and 180 miles northwest of Jamaica. The population is estimated at 36,500.

ACCOMMODATIONS - The choice is yours and everything under the sun is available, from hotels and villas to bed and breakfasts, apartments and condominiums. The level of luxury and pricing runs the gamut, starting with budget and ascending to ultra-deluxe.

CALLING THE CAYMAN ISLANDS - The area code is 345 followed by seven digits beginning with 94.

COMMUNICATIONS - International direct dialing is available into and out of the Cayman Islands. Visitors can access the Internet by dialing 976-4638 and connecting for CI$0.12 per minute. No log on or password is required. Prepaid phone cards are also available at select locations on all three islands.

CREDIT CARDS - Major credit cards (with the exception of the Discover Card) and travelers checks are widely accepted.

CURRENCY - The Cayman Islands has its own currency. The CI dollar has a fixed US dollar exchange rate. CI$1.00 = US$1.25 or US$1.00 = CI$.80.

DRINKING WATER - Supplied by desalination plants, all resorts have adequate supplies of potable drinking water and fresh water for showers. Additionally, bottled drinking water is readily available at stores on all three islands.

ELECTRICITY - The current is 110 volts, 60 cycles AC as in the United States

TIME - The Cayman Islands remain on Eastern Standard Time year-round and does not change to Daylight Savings Time in April.

WHAT TO WEAR - Neat, casual, tropical attire is appropriate by day, and by night, we suggest bringing something dressier for dining out. Bathing suits and beachwear are not appropriate anywhere other than on the beach or aboard a cruise ship. Cover up in public areas and remember that nudity and topless sunbathing are prohibited by law.