Scotland is home to some of the best and most challenging golf courses in the world. Many of these superb courses are located near some of the finest meeting and incentive resorts anywhere.

* Gleneagles, a little more than a one hour drive from Glasgow and Edinburgh airports, boasts three championship courses, a riding school, a shooting school, and a school of falconry. Set in its own 830-acre estate and surrounded by breathtaking scenery, Gleneagles was awarded the Automobile Association's (U.K.'s AAA equivalent) coveted five red stars in 1986 and has retained them ever since.

* Turnberry Hotel, Golf Courses and Spa is magnificently situated on the southwest coast. The hotel overlooks its two famous courses--The Ailsa and The Arran--and is approximately 55 miles from Glasgow and 95 miles from Edinburgh. Each bedroom and suite has been individually designed in the style of a grand Scottish country house. Turnberry is a member of Leading Hotels of the World.

* Old Course Hotel, Golf Resort and Spa, located in St. Andrews, is the birthplace of golf. The hotel overlooks the 17th Road Hole of the famous Old Course and is within a few minutes of the university town. The appropriately named Road Hole Bar serves the widest selection of Scottish malt whiskey in the U.K. The hotel now has its own championship golf course, the Duke's Course.

* The Carnegie Club at Skibo Castle, set in its own 7,500-acre estate, is one of the last great wilderness areas of Europe, the Northern Highlands. Skibo has two private golf courses and a wide variety of other field sports. "Heaven on earth" was how Andrew Carnegie described his highland castle, now home to the Carnegie Club.