Banff has accommodations to meet every taste and every budget. Rooms can be found for as little as $50 (Cdn$) and even the premier locations are within most budgets. In addition to the 7 percent GST, Alberta also has a 5 percent lodging tax, tacking on 12 percent to your cost. Banff/Lake Louise Central Reservations (800-661-1676) books lodging in Banff, Lake Louise and Jasper. Ski Banff-Lake Louise-Sunshine Reservations (877-754-7076) books ski packages including the tri-area lift tickets and lodging at more than 30 Banff and Lake Louise properties. Packages are customized and can include Club Ski, Club Snowboard and Club Junior lessons, rentals, air and other activities. Also visit online at www.skibig3.com, www.BanffLakeLouise.com, www.DiscoverBanff.com.

The Sunshine Inn (762-6500; 800-661-1676; $$$; right), at 7,200 feet in the center of Sunshine's base village, is the only slopeside lodging in Banff National Park. Surrounded completely by snow, with not a car in sight, the 84-room inn is reached by riding the gondola up from the parking lot. Rooms were recently renovated, with slate tile in the bathrooms, flatscreen TVs, and comfortable, if simple, furnishings. But the standard rooms are small. Suites are more spacious, with those on the north end having the best views. Rooms on the front side have slope-facing views; those on the backside overlook a peaceful snowy pine forest. There's a giant outdoor hot tub where you and 19 others can relax while watching skiers and riders on Lookout Mountain. You'll also have access to a dry sauna, massage and chiropractic services, a family and game room and an exercise room. All nightly rates include lift tickets; the inn also runs a Ski Week program.

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Other lodging is in Banff.

We strongly recommend the experience of staying at The Fairmont Banff Springs (800-441-1414 in the U.S. and Canada; 762-2211; $$$–$$$$; left) the Scottish-influenced castle perched on a hill, a short walk from downtown. You've no doubt seen this classic, rundle-rock monolith in many photos with its pointed, green-copper roofs rising from the nine-story walls, framed by evergreens and craggy peaks. Its public areas are expansive, designed for turn-of-the-century mingling. The hotel has a magnificent spa called Willow Stream (available at an additional fee) with mineral and waterfall pools, saunas, steam rooms and hot tubs as well as a fitness room, salons and treatment areas. There are also indoor and outdoor pools plus shops, restaurants and activities. Schedule guided dogsledding and snowshoeing outings with the conccierge. Rates during the winter are a value compared to their busy summer season. Ask about the Ski with Breakfast package, including lodging, lift tickets, ski shuttles, valet parking and gratuities for two.

"An enclave of civility" is how the Rimrock Resort Hotel (800-661-1587; 762-3356; $$$$) accurately describes itself. It's posh, sophisticated, elegant and refined, with a full-service spa and fitness center, an excellent restaurant, comfortable lounge and views to match. It is one of only five Canadian members of the Leading Hotels of the World, a group of luxury hotels.

Families might want to stay at the Douglas Fir Resort & Chalets (800-661-9267; 762-5591; Calgary direct, 264-2563; $$–$$$$). These are condo-style units with wood-burning fireplaces and full kitchens, two- and three-bedroom chalets and a few suites. Enjoy the waterslide, indoor swimming pool, hot tub and saunas. There are also a coin laundry and a convenience store.

The Banff Caribou Lodge & Spa (800-563-8764; 762-5887; $$–$$$) is a classic and quiet alpine lodge located at the outskirts of the Banff Avenue strip.  It features the full service Red Earth spa, a modest bottom floor exercise room overlooking a very large hot tub and fourth floor suites with fireplaces.  One of two Banff locations of the Keg Steakhouse and Bar is on site.

The Mount Royal Hotel (800-267-3035 Western Canada only; 762-3331; $$–$$$$; right) has a great location in downtown Banff—an excellent choice for those who enjoy nightlife—but it gets a fair amount of street noise from Banff Avenue. It has an exceptionally good restaurant.See dining.

The Inns of Banff (800-661-1272; 762-4581; $$–$$$$), a modern, multi-level lodge with balconies in most rooms, is a 15-minute walk from downtown. High Country Inn (800-661-1244; 762-2236; $$–$$$) on Banff Avenue, two blocks from downtown, is one of the least expensive and has a pool and an Italian/Swiss Restaurant.

Banff Alpine Centre–HI (866-762-4122; 762-4123; $) on Tunnel Mountain Road and part of Hostelling International, recently added a 66-bed wing with rooms that have two or four beds and private bathrooms. Showers are shared in the older rooms. Facilities include a laundry, kitchen and pub-style restaurant.

If you have an early morning flight, you can't beat the Delta Calgary Airport Hotel (291-2600 or 800-268-1133; $$$–$$$$). Roll out of bed, then walk out the front door of the hotel and into the terminal. It also has a pool and fitness center, lounge and two restaurants. The food is good and the service excellent.

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Accommodations Legend (Cdn$): (double room) $$$$–$200+; $$$–$141–$200; $$–$81–$140; $–$80 and less

Photo of The Fairmont Banff Springs courtesy of The Fairmont Hotel & Resorts