Winter can be gray, slushy, and miserable. There's no doubt about it: Winter is when people most often need a vacation. Whether you escape to the ski slopes, sunny beaches, or both, there are great choices in the U.S. The difficult part is deciding which of many great places to visit.

For many people, winter means an opportunity for skiing, snowboarding, and other outdoor sports. Choose New England's quaint and challenging ski areas or the West's fabulous powder snow. Throughout the northern U.S., you'll find true "winter wonderlands" for an exhilarating vacation.

LAKE TAHOE

Heavenly Mountain Resort is an international favorite. Picture the world's largest vanilla ice cream sundae topped with luxurious dollops of creamy marshmallow. That’s what Heavenly looks like. This famous resort is on Tahoe's tallest mountain, and offers the West's longest vertical drop of 3500 feet. With an average 360 inches of snow each year, Heavenly also boasts one of America's largest snowmaking systems. 30 lifts, 91 runs for novices through experts, and a ski season from mid-November into early May make this a great place to ski and snowboard. It's no surprise that during the 2004/5 season, Men's Journal magazine rated it the #1 Ski Resort in the U.S.

Or, choose a classic Tahoe ski resort made famous by the Olympic games. Tahoe's Squaw Valley opened in 1949 with a lodge, a single chair lift, and a rope tow. By 1960, Squaw Valley had grown in size and reputation to become the first western United States ski area to host the Winter Olympics. Today, 34 lifts service over 100 runs for all skill levels, and a ski season that can last from mid-November to Memorial Day. In the 2004/5 ski season, MSN's Ski Guide rated Squaw Valley one of the Top 10 in the Nation. Many skiers would rank it in first place.

Donner Ski Ranch is among the West's oldest ski areas--its first rope tow was in 1937--and it's one of Tahoe's quietest and least expensive resorts. It's a true "family ski hill" resort, with six lifts and 45 runs on a 735-foot vertical drop. Donner boasts over 33 feet in snow during an average year, and uses snowmaking on 65 fluffy acres of trails. At Donner, you'll enjoy lots of skiing without lots of crowds.

Over ten other ski areas make Tahoe a one-stop dream destination for any winter vacation. Since it's less than 200 miles from San Francisco, you can also take a day off from skiing and spend it at the beach instead. A winter vacation at Tahoe gives you the best of both worlds.

Lake Tahoe is one of America's best Western winter vacation spots, and well worth visiting year after year.

NEW ENGLAND

Sugarloaf/USA

At Sugarloaf/USA, every skier has a great vacation because one thing remains constant: Sugarloaf/USA is for real skiers.

Sugarloaf/USA offers the only lift-serviced above-treeline skiing in the East, and it's your best bet if you're hoping for powder snow. People who really want to ski head to Sugarloaf/USA every winter.

However, this ski area is ready for the crowds. 15 lifts can transport nearly 22,000 passengers per hour, to over 130 trails covering 1400 skiable acres. With 2820 feet of vertical drop--the most continuous in New England--and a 3.5 mile Tote Road trail from summit to base, Sugarloaf/USA is easily one of the country's favorite ski resorts if you love pristine slopes and great snow.

Vacation at Sugarloaf/USA at any time from mid-November to early April, and you'll be pleased that you did. It's just four hours from Boston, but you'll think that you're light years away from hustle, bustle, and stress, and pretty darned close to ski heaven.

By contrast, you may prefer a smaller, quieter New England ski vacation at Gunstock Mountain in central Gilford, New Hampshire. Eight lifts and two tubing tows serve 50 trails in a relaxed, informal atmosphere. Add snowshoeing, some great cross-country trails, plus night skiing that's a local favorite, and you've stepped back into an era when life was far more fun.

Gunstock Mountain is at the heart of New Hampshire's Lakes region, and close to Lake Winnipesaukee, providing even more recreational opportunities. Snowmobiling and ice climbing are winter specialties, and the unspoiled landscapes will make you forget that you're just two hours from Boston. If you like comfortable family-style ski resorts, Gunstock will be a favorite destination year after year.

But, if you'd rather escape the snow and ice during your winter vacation, head south for a relaxing break from chilly winds and gray skies.

NEW ORLEANS

Whether you stay in a quaint old bed and breakfast or the internationally popular Hotel Monteleone, the French Quarter will feel like home as soon as you arrive.

Put on your walking shoes and stroll the streets as live music and the best jazz in the world flow into the streets from almost every restaurant and club.

Start your day with "Breakfast at Brennan's," a must-do tradition in New Orleans. Brennan's fabulous Creole-influenced food is legendary, from their savory seafood gumbos to Brennan's world-famous creation, Bananas Foster.

Spend the morning browsing wonderful antique shops, arts and crafts galleries, and funky stores with voodoo and Mardi Gras themes. For lunch, visit Bourbon Street. Locals love the wacky Clover Grill with its retro decor and outspoken wait staff. Then, return to your hotel for a short afternoon nap; you'll be out most of the night, and you'll want to enjoy every minute of it.

Choose an elegant dinner at Arnaud's Restaurant at the corner of Bourbon Street and Bienville. Arnaud's is popular with locals and visiting celebrities alike, with a well-earned reputation for the best live Dixieland jazz in New Orleans. Start with the restaurant's signature Shrimp Arnaud, unless you're daring enough to try their Alligator Sausage. Follow that with Creole Crabcakes or a filet stuffed with oysters, and you'll wish that you could bring Arnaud's chef home with you.

After dinner, select one of the many "ghost tours" of the French Quarter for a good scare and some chilling tales. You'll soon realize why Anne Rice made New Orleans her home and it has inspired many of her novels.

New Orleans' 24-hour liquor laws and relaxed lifestyle are two reasons why Bourbon Street comes alive when other cities are closing for the night. Grab one of the French Quarter's unique drinks, from the Hurricane to the famous Hand Grenade (which claims to be New Orleans' strongest drink), and enjoy great music, fun people, and lots of laughter. As you stroll from one bar to the next, you'll wonder if "Dancin' in the Streets" was about New Orleans.

As dawn approaches, you'll be glad that you chose a New Orleans vacation, and after a few hours' sleep, you'll be ready for another fabulous day (and night) in one of America's favorite cities.

ORLANDO

Orlando is most famous for its theme parks, including SeaWorld, Disney World, and Universal Studios Theme Parks. You could easily spend an entire week at any one of these parks, but why not enjoy a day or two at each of them?

As the sun starts to climb but before you've had breakfast, visit Disney-MGM Studios theme park and shoot up--and then rapidly plummet down--13 terrifying stories in Disney's Twilight Zone Tower of Terror. Before the crowds arrive, you'll have time for several rides on this attraction. You'll soon see why they say, "it's never the same fear twice." You haven't done Disney until you've ridden the Tower of Terror at least twice.

When you're ready a filling breakfast on solid ground, choose the ABC Commissary. This spacious restaurant is off the beaten path along Disney-MGM's Backlot. You'll have a relaxing, hearty meal at a good price, and be ready to explore the rest of what Disney World offers.

Disney's Magic Kingdom is a family favorite, but locals often recommend the spacious serenity of EPCOT Center. Take an exciting ride on Test Track, find the real Nemo and his friends at the Living Seas, explore other countries as you circle the World Showcase, learn belly dancing with "Mo' Rockin'" and enjoy Canadian Celtic music with "Off Kilter."

After a full day of fun and an evening highlighted by fireworks displays, head to Disney's Pleasure Island where it's New Year's Eve every night of the year. Your admission ticket allows you to enjoy each of seven very different nightclubs where the fun never stops.

Later during your Orlando vacation, be sure to visit Universal Studios' Islands of Adventure. This unique theme park offers the same get-away-from-it-all feeling of Disney World, with a very different edge. From the medieval-themed Dueling Dragons--the world's first inverted dueling roller coasters--to the contemporary 3-D Spiderman thrill ride, Islands of Adventure is an unforgettable vacation experience.

From Orlando, it's an easy day trip to the Space Coast, or to America's oldest city, St. Augustine. You can also take a couple of days to explore the Florida Keys, the vibrant city of Miami, or tour the many challenging and highly respected golf courses throughout Florida.

No matter where you live, your ideal winter vacation is just a few hours away. From exhilarating snowy slopes to sultry sunny days, America has the perfect winter vacation spot for you.