Ho Chi Minh City (HCMC) is the social, economic, cultural, financial, industrial, and trading center of Vietnam. Located in the center of southern Vietnam, it is a convenient transportation hub with an international airport and harbor and ready access to the national road network. The former capital of southern Vietnam, HCMC was known as Saigon prior to 1975. HCMC has a population of 8 million. Because of these considerable advantages as well a suitable policies, HCMC's economy has grown between 9 and 16 percent each year over the last decade, HCMC's recent economic growth rate (about 11 percent) is higher than for Vietnam as a whole (about 7.5 percent annually) With its GDP accounting for 20 percent of Vietnam's total GDP. HCMC is the largest economic center in Vietnam, and a driving force in its economy (Ho Chi Minh City Statistical Office, 2007). Ho Chi Minh City is Vietnam's biggest tourism center. As the cultural and economic center of southern Vietnam, HCMC offers many tourism advantages as well as the potential for further development. Ho Chi Minh City's many attractions include the Ho Chi Minh Museum, formerly known as the Dragon House Wharf; the Cu Chi Tunnels, and many museums, theatres and cultural houses. More recently, many tourism sites have been developed for the domestic market including Thanh Da, Binh Quoi Village, Dam Sen Park, Saigon Water Park, Suoi Tien, and Ky Hoa. Important cultural events attract a large number of visitors such as the Nguyen Hue flower street ceremony, Banh Tet ceremony, the fruit ceremony at Suoi Tien, and the second International Tourism Exhibition (ITE). In addition, the number of shopping and eating establishments meeting tourist saandards is continually growing Since 1990, HCMC's tourism revenue from domestic visitors h accounted for 28 to 35 percent of Vietnam's total domestic tourism revenue. In Vietnamese visited HCMC. a 26 percent increase over th 2006, 3.8 million previous year. Since 2000. HCMC has attracted 50 to 70 percent of Vietnam's foreign visitors. The number of visits has grown from 12 million in 2000 to 24 million in 2006, increasing at more than 11 percent per year. The vast majority