Key 2 Destinations (K2D), located in the city of Dubai, UAE is a new sightseeing company in its formative stages. It is being organized to take advantage of a specific gap in the local sightseeing tour market. The gap exists in high quality, reasonably priced sightseeing tours in the nation’s commercial capital away from the city center, indicating that a new entrant tour company could be expected to capture a significant portion of the current sightseeing tour market.