The Cayman Islands are an overseas territory of the United Kingdom in the western Caribbean Sea comprising the islands of Grand Cayman, Cayman Brac, and Little Cayman. It is known as one of the largest tax havens in the world.

The Cayman Islands are located in the western Caribbean sea. Grand Cayman is by far the largest, with an area of 76 square miles. The two "Sister Islands" of Cayman Brac and Little Cayman are located at east of Grand Cayman and have areas of 14 square miles and 10 square miles.

Grand Cayman's major tourist attraction is the world-famous Seven Mile Beach on which most of the island's hotels and resorts are located. SMB is regarded by many as one of the best beaches in the world.

The Cayman Islands are also world famous as a Scuba Diving destination because of their crystal-clear waters and their proximity to the Cayman Wall. Cayman Brac and Little Cayman are also considered to be elite dive destinations. There are several snorkeling locations where tourists can swim with stingrays.

Other tourist attractions include the black limestone spires of Hell, a turtle farm, and the Mastic Trail, a hiking trail through the dry forests in the centre of the island.

One recent development is the production of gourmet sea salt by the Cayman Sea salt Co.Ltd at their mariculture farm in Breakers Grand Cayman.