Travelers staying in budget accommodation and eating in small cafes should be able to get by on around US$20 per day, plus long-distance transport costs. Those wanting to stay in mid-range hotels, eat out at moderate restaurants, charter occasional taxis and enjoy the nightlife should budget on around US$65 a day.

Until recently, many up market hotels insisted that you pay in US dollars, but now all businesses (except Vietnam Airlines) must accept payment in dong. In practice, many still display their prices in US$. It's advisable to bring US$ travelers checks and a little US$ cash.

There are four ways to exchange currency: at a bank; through authorized exchange bureaus; at hotel reception desks; and on the black market. The best rates are offered by the banks, but the exchange bureaus are generally more conveniently located and have longer opening hours. The black market rate is worse than the legal exchange rate, so if you're offered better rates than a bank it's bound to be some sort of scam. Visa and MasterCard credit cards are accepted in the major cities and towns popular with tourists.

It's virtually impossible to exchange foreign currency outside the major cities and tourist areas. Visitors heading off the beaten track will either need to stock up on dong or conduct a private cash transaction on the black market. It's a good idea to bring a small calculator with you for currency conversions, unless you're the kind of person who can divide or multiply numbers by 14,000 in your head.

Government-run hotels and tourist restaurants usually add a 10 percent service charge to bills so there's no need to tip. Leaving a small tip in other restaurants will be greatly appreciated by the staff. You should consider tipping hired drivers and guides, and it's polite to leave a small donation at the end of a visit to a pagoda. Bargaining is commonplace but should be engaged in with a smile and considered a form of social discourse rather than a matter of life and death.

Relative costs:

• Budget meal: US$1-2
• Restaurant meal: US$4-8
• Top-end meal: US$40
• Budget room: US$8-15
• Mid-range hotel: US$35-50
• Top-end Hotel: $US150-200

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