Ready or not, the year 2010 will begin at Midnight December 31. That's Tuesday night! I've always enjoyed watching live television coverage from different places as the parties get into full gear. One of these years, I might be go to one of the big celebrations. Which one? Well, has a convenient list of the Best Cities for New Year's Eve. The Top Ten: 1. New York City; 2. Denver; 3. Las Vegas; 4. San Diego; 5. Los Angeles; 6. Atlanta; 7. Orlando; 8. San Francisco; 9. Miami; 10. Philadelphia.

I was surprised that Seattle was much farther down on the list. They do some great fireworks around and on the Space Needle there. Wallethub looked at the overall price of a party ticket and whether fireworks were allowed in compiling their list. And here in Montana, the Bitterroot Valley has had some noisy New Year's (weather permitting). Just step outside at midnight, listen and look. You'll even hear some pots and pans being clanged together. Wallethub reports that most people spend less than $200 on New Year's Eve and there is an estimate of over 360 million glasses of sparkling wine drunk each January 1st. Be safe! Happy New Year!