COST OF THINGS [based on exchange rate of $1.55/pound] Food - restaurants Pubs serve good food [£3-4 each], with a plethora of brittish ales and beers. Many restaurants have outdoor tables. Can be fun. Groceries are generally about 20% higher than in California Alcoholic beverages are slightly less than U.S. Fine dining is about 15% more than in U.S. Buy an entertainment discount book for the country of your choice. BrittainÕs discount is 25% off TOTAL BILL, including beverages and wine. This is a good bargain. Tip may be added as a service charge at 10%. You are welcome to tip more if you receive extraordinary service. Shopping Clothing can be expensive, so shop around. Try to shop away from the tourist areas. Go where the locals go. Brittain has VAT (value added tax, like sales tax) at 17%. Non-Brits can 1get a refund of this at the airport if you present a VAT refund form from each store. Beware that most stores have a minimum purchase to get this form. Some stores will deduct VAT on the spot, but you must have your passport with you. Check the minimum at each place; you may save if you shop at one place to make the minimum. Some stores will deduct the VAT if you ship the item home, although shipping costs may outweigh that savings, but then you donÕt have to pack it home. Keep a list of each item that you purchase, and keep all receipts for them in one place. Customs will require a declaration of purchases. Check Customs purchases limit for Customs taxes when you go. ENTERTAINMENT Theater If you like to attend live theater, London is the place. The theaters are small, the prices are half of N.Y theater, and most matinees you can buy at the door and go right in. It is difficult to get a bad seat. At Piccadilly area there is a half-price ticket office for unsold seats that day. Opens at 12 noon for matinees, and 2:30 for evening plays. Matinee dress is informal, evening performances is semi-informal. Just pretend you are going to the movies at home. Late night dining is available for after the theater, or just Espresso and dessert. Golf Brittain has 2000 golf courses for your enjoyment. Everyone walks the course, although they do rent pull carts, but they are called trolleys. Be prepared to play in 3 1/2 hours. HUSTLE! Green fees Country courses range from £8 to £30 (mostly cash only), and are mostly links-type golf. City courses in London are more expensive, and require calling a day ahead. Many courses in London are 9-holes to play twice (conserves acreage). I found one 9-hole course that was only £3.80 to play. Bring your handicap card. Many courses require this to eliminate first-time players, because these golfers are slow. TRANSPORTATION If you plan to spend more than 10 days in Brittain, a rail pass will save money on rail trips to areas away from your home base. The rail will get you near anywhere you wish to go, and it is a comfortable way to travel. In London, the underground rail is inexpensive and convenient. Buy a day pass for £3.20 and ride anywhere in London on the underground or the bus. Taxi is not cheap, but the only way to get there if you have a lot of luggage; - like to the airport or hotel. Minicab is cheaper, but the London Black Cab is roomier. I wouldn't recommend driving in the London area. Parking is a premium, and hotels charge big money for parking at their hotel. Driving in the countryside is OK, and driving in Scotland is the only way to sightsee. S¬cotland is sparsely populated, and there are many out of the way B&BÕs available if you just wish to wing it. If you rent a car in Brittain, be sure you buy the insurance coverage. Your U.S. insurance will likely not cover the car. Neither will your credit card company. Check to make certain. Gasoline is more expensive in Brittain - about £.55/liter [$2.40 U.S. ]. I saw Shell, Esso, and BP often. Take a boat ride down the Thames River from Tower Bridge. [2 for1 in the discount book]. A very good value. See the Barrier, a giant movable dam to prevent London floods. CASTLES, GARDENS There are many good castles to see in Brittain, among my favorites were Dunrobin ( northeast coast of Scotland) and WarWick castle at Warwick in England (near Stratford on Avon) just 2 hrs from London by rail. If you like quaint waterways, the River Avon is beautiful, a small navigable river with 185 locks between Warwick and London. You may be tempted to buy a membership to the National trust for Scotland to gain entry to many castles and gardens, but most of the best are not National Trust properties, so this does not work. It was a waste of money for us. Most entry fees are under £7 anyway. The gardens of Brittain are exceptional. DonÕt be tempted to get any plants to take home. Customs wonÕt allow it, and they probably wouldnÕt survive your climate anyway.