Makati is the financial center of the Philippines, being the location of choice for the regional headquarters of multinational companies and the country's largest conglomerates. It is also home to the Philippine Stock Exchange.

Ayala Center is home to several shopping malls and restaurant rows. It is also surrounded by a number of hotels such as Oakwood Premiere Hotel (now Ascott), Hotel Intercontinental, Makati Shangri La, Dusit Hotel Nikko, and Renaissance Hotel. Also within walking distance are the Peninsula Manila and the Mandarin Oriental.

Towering buildings line up the streets of Ayala Avenue, Gil Puyat (formerly Buendia), Paseo de Roxas, and Makati Avenue. Across Buendia from the commercial business district (CBD) is a thriving tourist district, where hotel rates are more affordable.

Hotels in this area (Makati Avenue, Burgos Street, Jupiter Street) include Oxford Suites, City Garden Hotel, CEO Suites, Saint Illian's Inn, Somerset, Perla Mansion, Great Eastern Hotel, Millennium Plaza Hotel, Fraser Place, Citadel Inn, among others.

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