Sunday, April 16, 2006

After agonizing over receipts and mind-numbing forms, my fellow American taxpayers, you need a vacation. This year, let Uncle Sam foot the bill (well, it's actually you, but we can pretend). According to the IRS, the average tax refund this year will be $2,428. To help you spend that windfall, we've planned two trips -- one domestic, the other international -- for singles, couples and families of four. And don't feel bad about blowing your check: It's the American way.

-- Andrea Sachs

· DOMESTIC: Clock some serious miles in southwestern Utah on a Timberline Adventure trip (800-417-2453, www. timbertours.com ). On the week-long excursion, hike (25 miles) and bike (235 miles) through stunning Cedar Breaks National Monument, and Bryce Canyon and Zion national parks. The $1,895 price includes lodging (singles are paired with a roommate), breakfast and dinner, park fees and transfers from Las Vegas. Add $125 for a bike rental and $70 for lunches. The flight to Vegas costs around $230. With your remaining funds (minus $5 for the shuttle to the airport), treat your throbbing muscles to a deep-tissue massage at the Mandalay Bay resort's spa in Vegas ($90). Info: 877-632-7300, www.mandalaybay.com .

Total: $2,415, leaving $13 for the airport slots.

· INTERNATIONAL: How does a $1,100 plate of pasta sound? With the International Kitchen (800-945-8606, http://www.theinternationalkitchen.com/ ), spend three days perfecting your pappa al pomodoro (Tuscan tomato and bread soup) and pummarola sauce on a "Fabulous Florence" cooking vacation. Price includes accommodations in a downtown B&B; culinary lessons and market visits with chef-owner Mariangela; breakfasts; and two dinners with vino. Flight to Florence ($827) , airport transfers ($20 cab ride both ways) and lunches ($35) at markets or trattorias are extra. Still hungry? Head out to Tuscany ($10 round-trip train ticket) for a day-long cooking class with Chef Claudio ($200), then spend a night in his farmhouse ($150), including breakfast.

Total: $2,342, with $86 remaining for a great bottle of wine, a tiny David statue and a roll of Tums.

· DOMESTIC: Float up and down the Mississippi River on a houseboat from Fun 'N the Sun (888-343-5670, http://www.funsun.com/ ). A four-day summer weekend rental costs $1,295, plus $200 in gas. Set off from Alma, Wis., about two hours from Minneapolis (flights, $510 for two; car rental, $140). The boat has a full kitchen, but let the company supply the meals ($160); you're in charge of snacks and beer ($60).

Total: $2,310, so you can budget $118 for a fishing license, rods and bait -- in case the food runs out.

· INTERNATIONAL: He wants mountains, she wants beach. Get both -- plus jungle and city -- on a self-driving tour of Costa Rica (two flights to San Jose go for $820). Adventure in Costa Rica (011-506-256-2136, http://www.adventureincostarica.com/ ) offers a seven-day program that includes a car rental and vouchers for hotels countrywide; cost is $867 for two. Budget $390 for gas, food and tropical cocktails. On one of your nights, detour to Tabacon Hot Springs Resort and Spa (877-277-8291, http://www.tabacon.com/ ) and book a room with a volcano view, plus soaking privileges, for $200. For activities, zip through the Monteverde Cloud Forest on a canopy tour (305-433-2241, http://www.canopypago.com/ ; $90 for two) and learn to surf in Nosara (Safari Surf School, 866-433-3355, http://www.safarisurfschool.com/ ; $60).

Total: $2,427, with your last colon going toward a howler monkey keychain.

· DOMESTIC: Pack up the family -- and dog -- and drive to Ocracoke Island, off North Carolina's Outer Banks. (Budget about $100 for gas and mini-mart snacks.) Peak season, you can rent a charming house like "Beach Burrito," which has three bedrooms, a fish-cleaning station and a price tag of $1,600 per week. Info: 252-928-6261, http://www.ocracokeislandrealty.com/ . Stock up on groceries, beer and juice boxes at the market ($225). When the kids get antsy, go fishing with Restless Sportfishing (252-928-7645, http://www.restlesscharters.com/ ; $500).

Total: $2,425; use the remaining three bucks at the car wash to suck up the sand in the back seat.

· INTERNATIONAL: Kids love nothing more than water, cute animals and hobbits. So treat 'em to all three with an "African Lion Safari" package (800-263-3508, http://www.lionsafari.com/ ; open May 6-Oct. 9), followed by a "Lord of the Rings" deal in Toronto (Toronto Tourism: 866-843-8286, http://www.toronto%20tourism.com/ ). Flights to Toronto cost $1,200 for four. For water and wildlife, the Americana Resort, Spa and Waterpark in Niagara Falls has two nights' lodging, a safari family pass, a meal voucher and water park admission for $390. To get even wetter, take a Maid of the Mist ride at the falls ($36.50). Dry off in Toronto with Tolkien: The Crowne Plaza Toronto for one, has a two-night stay with breakfast and four tickets to the "Lord of the Rings" stage performance for $717.

Total: $2,343.50, with $84.50 left for shopping at the St. Lawrence Market.

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