The village of Pal is quiet and picturesque, in contrast to Arinsal, where rapid development has taken over the past few years. This Andorran resort divides itself into three groupings: family friendly for all ages, the Setunia sector that features slopes surrounded by forests, and the Arinsal sector, which features the highest vertical drop in Andorra. The area is probably best suited to near beginners and early intermediates. Pal's slopes are short and wide and tree-lined, while Arinsal's are tall, narrow and no trees. Definitely a party resort off the slopes. Attractive, in-expensive to get to and stay in and once there it is tax-free!