The appeal of second homes is universal. Russians have their dachas , Swedes their stugas and Native Alaskans their fish camps. There are 6.8 million vacation homes in the United States -- one for every 11 year-round homes. For many people, the second-home dream has predictable components: golden summer light, kids squealing and splashing, family and friends together, quiet moments, long walks, refreshing naps and time to goof off. Others just want a place to golf or ski, to swim or sail, or simply a change of scenery. As suburbanites and country mice snap up condos in the heart of the city, urban dwellers are buying second homes in the mountains, near the shore or down a country lane. Thanks to aging baby boomers and changes to the tax code, second-home sales are an increasing share of the real-estate market. The big bandwagon The second-home market, which includes vacation homes and investment properties, was a big component of the recent real-estate boom. The National Association of Realtors, or NAR, reports that 40% of all real-estate transactions in 2005 were for second homes; about 12% of all houses purchased were vacation places. What's your home worth? With wealth accumulated from work, home equity and investments, middle-age Americans are transforming rural areas, small towns and resort communities in their pursuit of recreational havens, landing pads for retirement and investments to diversify stock-heavy portfolios. Now, 7% of baby boomers own vacation homes. But middle-age folks from the 77 million-person baby-boom generation aren't the