In the western part of the Caribbean Sea lies the beautiful archipelago of the Cayman Islands, consisting of Grand Cayman, Cayman Brac and Little Cayman. The Cayman Islands are a British Overseas Territory and are famous throughout the world as a leading offshore financial centre.

The Cayman Islands have a tropical marine climate, with a wet season of warm, rainy summers and a dry season of relatively cool winters. Seven Mile Beach, a major local attraction, was named one of the Ultimate Beaches by Caribbean Travel and Life. The Cayman Islands are home to several scuba diving and snorkelling locations, where tourists can swim with stingrays. Other attractions include the 23-acre marine theme park Boatswain's Beach, also home of the Cayman Turtle Farm, the production of gourmet sea salt, and the Mastic Trail, a hiking trail through the forests in the centre of the island.

Caymanians have the highest standard of living in the Caribbean. The government's primary source of income is indirect taxation: there is no income tax, capital gains tax, or corporation tax. Since the population is so small, most Cayman residents live in close-knit communities. There are more registered businesses than there are people in the Cayman Islands.