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You could be forgiven for thinking that the title Land of Smiles' was dreamt up by a marketing type at the Tourism Authority of Thailand, but you would be wrong. Siam, the former name of this ancient kingdom, is also the Thai word for smile', and the people of this beautiful country seem to do their best to live up to its name!

I am Irish and we are renowned for our friendliness and welcoming ways, so how do we compare to the Thais? What is it that brings me (and millions of others) back to this country again and again? The people? The scenery? The culture and rich heritage? The tropical weather? Well, all of those and more. Of course, there are other countries around the world which can claim all those things, so what is different about Thailand? Come with me while I try to pin down the perennial allure of the Land of Smiles.

I first visited Thailand in 2002 and have returned every year since. I don't claim to know the country well, but I have travelled around and spent time with local people in 'out of the way' places. I would like to think that I know something of why so many Westerners find this not only a perfect holiday destination, but also a place for a perfect retirement.

As a place to spend your precious annual holiday, it would be hard to beat Thailand. Time it right and the weather can be perfect. Think of all those images you've seen of palm fringed white sandy beaches with clear blue water, and arrive on any one of hundreds of Thai islands and you find they are all real. The best time to visit is during the 'dry season' from October to April. However, this equates to 'high season' in the hotel sector, so you will end up spending more. I travel in September and the 'rainy season' has never dampened my enthusiasm for the country. Indeed, I still find tropical storms exciting - so different to the seemingly endless drizzle of Ireland.

Accommodation options range from the luxurious to the very basic. If you want a room for $10, don' expect air conditioning, but you will be sure of a clean bed! At the other end of the scale, paying $200 a night will get you all the luxury your heart desires. For mid-rangers like myself, $40-$60 gets a very comfortable room in a decent hotel, usually with a swimming pool. The options are endless, but the quality of the welcome is never in doubt.

Travelling around Thailand is easy too, and inexpensive compared to Europe. Flight times from Bangkok (the regional hub) to the most popular destinations are about 1-2 hours, and

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