Nepal sits uneasily on the shoulder of the southern Himalaya, wedged between China to the north and India to the south. In length and breadth it is just another small country, but in height it's a world-beater. Not only does it have the world's tallest mountains, including the cloud-hugging Everest and Annapurna, it also has the youngest - and they're still growing. Apart from its four mountain ranges - Chure Hills, Mahabharat Range, Himalaya and the Tibetan Marginals - Nepal also has vast plains in the south, fertile valleys in the midlands and high-altitude deserts in the north. The heavily cultivated belt between the Mahabharat Range and the Himalaya supports the bulk of the country's population.

There are over 6500 species of trees, shrubs and wildflowers in Nepal. The height of floral glory is in March and April, when rhododendrons, the national flower, burst into colour. Nepal also boasts an astounding diversity of animal life, with 800 bird species and exotic mammals such as the royal Bengal tiger and snow leopard, as well as rhinoceros, elephant, bear, deer, monkey and jackal. Unfortunately, due to habitat degeneration and poaching, opportunities for seeing wildlife are usually restricted to national parks, reserves and western Nepal, where the human population is sparse.

Nepal has a typically monsoonal two-season year: the dry season (October to May) and the wet season (June to September). The monsoon affects the whole country, often flooding the southern plains, before tailing off as it moves away to the north and west. Temperatures vary but are generally hottest in the summer months of May and June and coldest during December and January.

If you stay in rock-bottom accommodation and survive on a predominantly Nepalese diet, you could easily live in Nepal on less than US$15 a day. If you prefer to stay in comfortable lodgings, eat in tourist-oriented restaurants and take the occasional taxi, your living costs are likely to be between US$20 and US$40 a day. On an independent trek between village inns, your living costs are likely to be between US$10 and US$15 a day, as long as you don't indulge in too many 'luxury' items, like beer and chocolate.

There are effectively three exchange rates in Nepal: the rate set by the government's Nepal Rastra Bank, the slightly more generous (but still legal) rate set by the private banks, and the even more generous black-market rate set by carpet shops and travel agents. The daily

When you change money legally, you are issued with a Foreign Exchange Encashment Receipt showing the amount of hard currency you have exchanged. If you leave Nepal via Kathmandu airport and haven't spent all your rupees, you can exchange up to 15% of the amount shown on these unused receipts back into hard currency.

Major international currencies such as the US dollar and pounds sterling are readily accepted, and the Indian rupee is also considered a 'hard' currency. Outside the Kathmandu Valley, it may be difficult to use large-denomination Nepalese notes, so keep a decent portion of your money in small-denomination notes. If you're trekking, take enough small-denomination cash with you to last the whole trek.

Tipping is becoming fairly common in upmarket restaurants in Kathmandu, so leave around 10% of the bill if service was good. There's no need to tip in cheaper establishments or to tip taxi drivers. Porters on treks, however, should be tipped around Rs 100 per day. Bargaining is commonplace in markets and tourist shops, but treat it as a form of polite social discourse rather than a matter of life and death.

Climatic factors are very important in deciding when to visit Nepal. October-November, the start of the dry season, is in many ways the best time of year: the weather is balmy, the air is clean, visibility is perfect and the country is lush following the monsoon. February-April, the tail end of the dry season, is the second-best period: visibility is not so good because of dust, but the weather is warm and many of Nepal's wonderful wild flowers are in bloom. In December and January the climate and visibility are good but it can be chilly: trekkers need to be well prepared for snow, and for cheaper hotels in Kathmandu - nonexistent heating makes for rather gloomy evenings. The rest of the year is fairly unpleasant for travelling: May and early June are generally too hot and dusty for comfort, and the monsoon from mid-June to September obscures the mountains in cloud and turns trails and roads to mud.