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