New Year’s Eve is the fourth favorite holiday for Americans (following Christmas, Thanksgiving and July 4th). More than 103 million Americans plan to travel during the year's final evening, according to Wallethub.

But where will they go?

New York City is the most famous destination for New Year’s Eve enthusiasts, with the ball drop in Times Square attracting throngs to see it live.

Besides New York City, where else do Americans prefer to spend the holiday?

Wallethub compiled a list of the best and worst cities to celebrate the New Year. Its team of analysts evaluated 100 large cities based on their entertainment and food costs, along with safety and accessibility, to rank the best and worst places to celebrate the New Year. The list of top 10 cities that follow is in ascending order.

No. 10  Las Vegas, Nevada

The carnival of life that is Sin City may be expensive and not as accessible as other major cities, but it's full of entertainment.

Las Vegas, Nevada

 

No. 9   Washington, D.C.

Wallethub considered D.C.’s high wine prices when it ranked it low in the costs category. However, New Year’s Eve revelers will enjoy the city’s entertainment and restaurant options.

 

 

No. 8   Miami, Florida

This city beat out New York City to be the most expensive place to celebrate the New Year. That’s no surprise, Wallethub says, given that Miami has the second highest offering of luxury shops and gourmet food stores per capita.

Miami, Florida

 

 

No. 7   Chicago, Illinois     

Whether it’s a party at the waterfront, a celebration with the Blue Man Group or a soiree at a hotel, Chicago has rightfully claimed its spot on this list. Wallethub added it to its top 10 in entertainment and restaurant options. However, it sits in the middle of the pack regarding costs and safety.

Chicago, Illinois

 

 

No. 6   San Diego, California

People who want white sand beaches and perfect weather prefer San Diego. Wallethub ranked the city 11th place for its entertainment and restaurant options, while giving it a middle ranking for costs.

San Diego, California

 

 

No. 5   San Francisco, California

This city is known for its bridges and hilly neighborhoods, but its food and entertainment options are notable, too. Wallethub ranked it high on its list of cities with the most nightlife options per capita.

San Francisco

 

 

No. 4   Los Angeles, California

The home to Hollywood ranked sixth in entertainment and food, but in the middle both for costs and for safety and accessibility.

Los Angeles, California

 

 

No. 3   Atlanta, Georgia    

There’s no guarantee you’ll happen upon a taping of the Real Housewives of Atlanta, but you will have an array of entertainment and food options at decent prices. However, Wallethub ranked this city quite low for its safety and accessibility.

Atlanta, Georgia

 

 

No. 2   Orlando, Florida

Although it ranks low in safety and accessibility, Orlando has great entertainment options. It tied with New York City for having the most restaurants per capita.

Orlando, Florida

 

 

No. 1   New York, N.Y.

Gotham topped the list for the best place to celebrate the end of one year and the beginning of another. Wallethub ranks it first in entertainment and food options because it has the most restaurants and gourmet-food stores per capita.

New York, New York