Where to get that all-over tan this winter!
By Sophia Banay, Forbes, Updated: 6:18 p.m. ET Jan. 23, 2006

Topless beaches are good for the travel industry's bottom line. But they do more than boost sales of Coppertone. They attract tourists to some of the world's most beautiful beaches. For that, hotel operators are paying attention--and not for the reason you think.

In Europe and Australia, for example, topless beaches have long been the norm. But in the U.S.--and for U.S.-run hospitality companies--acceptance has been slower. In most parts of the U.S., going topless is not only frowned upon, it's against the law. But in the industry's corporate suites, at least, that attitude is mellowing.

"Tolerance for the trend toward topless sun bathing is increasing. It's becoming more acceptable and less noteworthy," says Sean Hennessey, who runs New York-based hotel consultancy Lodging Investment Advisors. Hennessey adds that large, North American hospitality chains have become among the most tolerant of all, as they try to attract an international clientele in a tight travel market.

See our list of Top Topless Beaches 2006. "For high-end hotel companies, like the Four Seasons (nyse: FS - news - people ) or Rosewood, which run properties overseas, the custom there is to bathe topless. From the point of view of the hotel company, it's no big deal. They can say they're truly international. Otherwise, they would be seen as less than welcoming," says Hennessey.

And consolidation among hotel companies will only hasten that acceptance. "The merger of Hilton International and Hilton Hotels (nyse: HLT - news - people ) will create more of an international brand," Hennessey says--one that is more likely to take topless sunbathing in stride. At the same time, if certain properties or companies develop a reputation for topless clientele, Hennessey warns that they are less likely to attract families with young children--another profitable market. This is forcing operators to decide which customers they want to attract or to try harder to accommodate both with separate facilities and beaches.

Joe Toy, the president of Honolulu-based Hospitality Advisers, agrees that topless beach-going appeals predominantly to a niche segment of the travel market. "With youth travel or single travel, especially among certain cultures like Europe, Australia or the South Pacific, there's a presupposition" that women go topless, he says. "It's just the norm in those places where the youth and young-adult travel market is strong." But as travelers age, their habits and attitudes change. "Will they do that when they get to be 60 or 70? I'm not sure," he concludes.

In the meantime, where are the best places to tan, swim, nap and read in the sun? Many of them are in Europe. The Balearic Islands, which include Ibiza and Formentera, are well-known haunts for the bikini-bottom set, as is almost anywhere in St. Tropez in the south of France, Forte dei Marmi on the Italian Riviera or the Greek Islands. There are also further-flung beaches where bikini tops are as out of place as ties. The coves of Cape Town, South Africa, are particularly full of families and couples, frolicking without giving modesty a second thought. Mexico, Brazil and St. Barts all have their share of topless (or entirely nude) beaches too. Even the U.S. has Black's Beach in San Diego and South Beach in Miami, which are both on our list.

Forbes.com has again compiled our annual list of Top Topless Beaches. To make the list, we imposed a set of general criteria: a recognized consensus to go topless, consistently sunny weather (rain or cold tend to encourage people to keep covered up), beautiful scenery, a young, fun crowd and easily accessible bars, restaurants and boutiques.