Farther north, in Weber County, second homes in the mountain communities of Huntsville and Eden, near Snowbasin, helped to generate $4.6 million in tax revenues for the county last year.

Total state and local tax revenues collected last year from Utah's 13 ski resorts — only two of which lie outside the Wasatch range — totaled $10.7 million. The ski industry's $750 million generated in 2002 were direct revenues captured from lift tickets, lodging, meals and rental cars, according to Kip Pitou, president of Ski Utah.

Kent Hansen, spokesman for the Utah Travel Council, said Wasatch Mountain State Park, located in Wasatch County, ranks No. 7 in tourist visits statewide. Statewide, tourism generated $4.2 billion in revenue in 2002, a large portion of that captured by hotels, merchants and vendors along the Wasatch Front.

Many of the nearly 20 million annual visitors to the state, who spend on average $85 a day, get their first impressions of Utah when flying over the Wasatch Mountains.

Maire Rosol, president of the Park City Board of Realtors, said people are attracted by the Wasatch views.

"That's the key ingredient: What's the view?" Rosol said. "Up here, singly, views are incredibly important."

The mountains not only draw tourist dollars but also appeal to in-state residents who relocate from the Salt Lake area. If you are a single person, Park City offers the allure of a better social life, Rosol said. For those who have experienced Salt Lake's winter inversions, it's the promise of better health. And for others it's the balance offered between a resort and residential setting.

"If you can live where you play, why not?"

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E-mail: danderton@desnews.com