Dubai (In the United Arab Emirates) 8.8 million visitors

  High fashion and electronic stores are as popular as the gold souk. A sampling of the 400-plus restaurants gives you a taste of Dubai's ethnic diversity. Come enjoy the beaches, golf, historic sites, nightlife and renowned tax-free shopping . Dubai ultramodern skyline, it's easy to forget that Dubai, part of the United Arab Emirates, was once a small town of Bedouin traders. Now the old mixes with the new: At the Nad al Sheba racetrack, camels race by day; thoroughbreds at night .

                                                                                       

Frankfurt (Located in the center of Germany) 8.1 million visitor

    The 2,000-year-old city has much to offer: skyscrapers, the Main River, a famous opera house, thriving theater district, zoo, pedestrian shopping street, parks, scores of bars and dance clubs, and more than 50 museum. Many people travel through Frankfurt for business, as it's a major transportation hub and an industrial and financial metropolis. Of course we know that business travelers hate to have any fun on the road , but it's worth lingering in Frankfurt if you can.