American corporations’ tastes in meetings and incentives destinations run from the Big Apple to the Big Easy—-but when it comes to the top spot, they say "Viva Las Vegas," according to a recent survey by Maritz Travel Company.

Las Vegas leads the list of corporate destinations for the third year running, followed by Orlando, which also has hung in the top three for the past three years. Upstart San Francisco, this year’s third-place destination, made the list for the first time this year. The remaining cities on Maritz’ top 10 for 2003: San Diego, New York, Chicago, Miami, Phoenix/Scottsdale, Maui, and New Orleans.

For the 19 percent of corporations that said they held incentives and meetings outside the U.S. in 2002 and 2003, Italy won the top spot over last year’s winner, France, which came in second. Switzerland, England, and Spain round out the top five international destinations.

Conducted by Maritz Travel Company, the meetings and incentives division of Maritz, Inc., the Top Ten List is calculated based on 1,000 group incentive, meetings and special event programs, which are comprised of approximately 350,000 participants.