Lima.

BEST HOTEL

Swissotel. Tucked into the upscale San Isidro neighborhood, this Swiss run hotel offers special floors set aside for business travelers and equipped with rooms with work areas and Internet connections. This inn is also is a local favorite for conferences, with a full range of high tech audio-visual equipment for meeting groups. The hotel can accommodate up to 800 conference-goers spread over six separate rooms; additionally, its largest room seats 550 people. The hotel's 224 guest rooms range from US$195 a night to $1,200 for the presidential suite. After the work day concludes, guests can take advantage of the gym and spa, take a tennis class with a resident instructor or get a massage, spend time in a tanning booth, head for the hot tub or sweat it out in the sauna. For moments of indulgence, there's a gourmet dell and bakery in the hotel. Le Cafe restaurant specializes in Peruvian food. Via Central 150, C.E. Real, San Isidro. Phone: [51] (1) 421-4400 and [51] (1) 421-9888.

BEST RESTAURANT

La Rosa Nautica. Savor the most refined seafood cuisine, sip a pisco sour cocktail and enjoy a spectacular view of the Pacific Ocean from this seaside establishment. Since 1983, La Rosa Nautica has been the setting for power lunches and dinners presided over by top executives. It also hosts corporate gatherings for up to 350 people. The menu features both Peruvian and international cuisine, and this is home to a legendary dessert, a chocolate souffle bathed in Grand Marnier, well worth the 20-minute wait for its preparation. Daffy specials--such as baked goat with rice and beans--permit the chef to show off his skills with domestic cuisine. Espigon 4, Circuito de Playas, Miraflores. Phone: [51] (l) 445-0149.

BEST-KEPT SECRET

Lima after Dark. When darkness tails in the Peruvian capital, the action begins. And there's no place to get the full impact of the night scene like the lovely old Barranco neighborhood. Throngs of people stroll down its narrow streets en route to discotheques, jazz and tango bars, art galleries, pubs and casinos. Although Barranco is the hot spot right now, there's no shortage of nightlife in Lima. Miraflores and San Isidro also keep late hours, especially behind the doors of penas criollas, where folk music and folk dance reign.

BEST DELI/TAPAS BAR

Tanta. Before they turned 30 years old, Astrid and Gaston, a couple of Cordon Bleu-trained chefs, made a name for themselves with Astrid y Gaston, one of Lima's most-prized restaurants. Last year, the dynamic duo opened Tanta, a tapas bar that subsequently became much more than that. The gourmet delicatessen now offers everything from fresh seafood salad to Astrid's famous pastries as well as ingredients to make your own dishes at home. The place has quickly become the place to be in Lima. Av. Prolongacion Primavera 692, Surco. Phone: [51] (1) 372-3528.

BEST ESCAPE

Inca Trail to Machu Picchu. You can Lake a train--including a new luxury train with onboard entertainment--from Cuzco to the renowned citadel of Machu Picchu. But there's nothing like hiking to the mountaintop refuge on the Inca Trail. You'll need at least four days to make the trek, and a number of agencies in Cuzco and in Lima can help make arrangements. Most hikers begin the trail at Kilometer 88 of the rail line.

BEST CAR RENTAL

Avis. Avis has two offices in Lima, one at Jorge Chavez international Airport (open 24-hours a day, seven days a week) and one downtown, which keeps business hours Monday to Saturday. Avis rental rates are among the best in the country, it has a large fleet of vehicles, and it caters to executives. Avenida Javier Prado Este 5233, La Molina. Phone: [51] (1) 434-1111. Airport: [51] (1) 575-1637.