There are thousands of hotels in Sri Lanka ranging from luxurious to unclassified hotels all over the country. Hotels are usually classified by stars worldwide, but there is no generally accepted code to classify hotels. The tourism industry rates a hotel according to its size and facilities, interior design, service, food and so on. What is considered to be a five star hotel in Toulouse, may be a 4 star hotel in Colombo; it is a highly subjective rating system, and does not always reflect the opinion of the guests. The highest star-hotel hotels in Sri Lanka are five star hotels. They need not always to be the best hotels. There are lovely five star boutique hotels and charming guesthouses with an excellent service and delicious food.