Introduction For the last ten years Ice Hotels have changed to a new brand of luxury living and they are attracting people from worldwide. There are some ice hotels in the World and they are really fat in revenues. Basically the frost-bitten places of the world attract a lot of tourists and the promoters of ice hotels want to capitalize on this. The first concept of ice hotel came to Yngve Bergqvist, who is the founder and CEO of Ice Hotel, a hotel chain. “ In the year 1989, he visited Japan during the cold winter season, especially to the town of Sapporo during their annual snow and ice festival” 1 . This gave him the idea about how the snow filled rivers and landscapes can be used for tourist attraction and earns revenues from this. In the November of that year, they started the First Ice Seminar and brought snow sculptors in Kiruna. Two Japanese chefs were also invited along with artists who showed them the necessary skills for serving patrons who will come to visit them in ice. But the breakthrough came in next year as the build a snow house and hosed an art exhibition there. It was a 60 meter arch shaped building and the exhibition attracted a lot of tourists. Actually at that exhibition once some people had no place to stay and decided to stay in the ice exhibition hall. Every one of the staffs was excited to know that how comfortable was the stay was for the boarders and they were really fascinated by the experiences to live inside an ice house. This was the first time that some one actually stayed in the ice hotel 2 . The Making of Ice Hotel Every year the process of making the ice hotel starts from the start of winter. A number of experienced snow-builders, architects, designers and artists devoted their hard labor and artistic skills to build the unique ice hotel. The process of making an ice hotel generally ranges from one to one and half months. After it is completed guests start to pour in. It is noted that every year thousands of guests come to the ice hotel and hundreds of marriage take place in the ice hotel. The ice hotels are one of the most popular destinations of modern world 3 . There are 12 ice hotels in the world in recent times:  1. ICEHOTEL -This is situated in Jukkasjärvi, Sweden. The first and probably the best ice hotel in the planet, it has facilities such as an ice bar and an ice church inside the hotel.  2. Ice Hotel Canada – It is situated in Sainte-Catherine-de-la-Jacques-Cartier, Quebec. The specialty of this hotel is a chapel. It is a major tourist attraction.  3. Snowland – This ice hotel is situated in Finland. It is basically an ice restaurant, but the most important attraction that it has a number of sleeping igloos.  4. The Aurora Ice Museum: This hotel is unique as it is situated at a hot spring. But the place does not have hotel rooms for overnight stays for people as once they had 4 .  5. “The Igloo Village ice hotel.  6. Lainio Snow Village: This is in Finland too where conventional and icy accommodations both are available.  7. LumiLinna SnowCastle: This is also in Finland and is one of the customary ice hotels.  8. The Alta Igloo Hotel  9. The Kakslauttanen Cabins & Igloos 10. Hotel Ice Balea Lake 11. Iglu Dorf 12. Snow Village” 5 Mic