Scientists translated all the holiday essentials such as weather, beaches and prices into a not-so-simple calculation which tourists can use to decide which destination is best for a beach holiday. The equation takes into account sunshine, things to do, places to go, friendliness of the locals, affordability and time taken to travel.

Using their formula, researchers found the Cornish fishing town of St Ives is the fourth best holiday location in the world - higher than the paradise island of Barbados. St Davids in Wales also reached the top 20.

The Tuscan Riviera in Italy tops the list, followed by Tarifa in southern Spain and South Beach, Miami. The expert behind the research, Dr Dimitrios Buhalis from Surrey University said: "The main variables are the beach quality, weather, beaches, entertainment, cultural activities, history, activities, familiarity and friendliness and shopping.

"There are more variables that determine whether people are going on beach holidays, the time, destination and the total cost. St Ives for instance has a high proportion of the things that people look for when they book a beach holiday."

The researchers, who undertook the study with the help of Opodo.com, drew up a separate table for English beach destinations. Number two after St Ives was Holkham in Norfolk, followed by Woolacombe in Devon, Scarborough in Yorkshire and Lowestoft in Suffolk.

The initials in the equation stand for the following: A=quality of beach, W=weather, E=entertainment, C=culture, V=activities, F=familiarity and friendliness, S=shopping, T=time to destination in hours, TC=total cost as a percentage of annual income.

The research team ranked 250 of the world's top resorts by giving each variable a score and applying the figures to the formula. Yesterday (Fri) the formula was warmly welcomed by tourist chiefs in the holiday haven of Devon and Cornwall.

Richard Bennett, owner of Penhalwyn Trekking Centre in St Ives, said: "It's a wonderful place to come. I used to hate maths at school but now I'm converted. The only thing is the formula doesn't seem to include parking, which is a bit of a nightmare here."

Mo Fee, head of Maths at St Ives School said: "This is the best place in the world for a holiday - not fourth. It seems a bit simplified to me."

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