ZAGAT 2006 TOP U.S HOTELS RESORTS & SPAS rates and reviews more than 850 of the foremost hotels, resorts and spas nationwide. Candid, no-punches-pulled appraisals are based on the opinions of the people who know best: nearly 8,000 fellow travellers who have been to these places and are happy to share their unbiased reports on what they found. Over 8,000 people have participated in this survey. The average participant spends approximately thirty-one nights per year in hotels basing this survey on 240,000 hotel room nights per year, or 660 visits per night. The participants are equally divided between men and women with 41 per cent in the 20s and 30s and 59 per cent are 40 and over.