Cayman, << KAY muhn, >> Islands make up an overseas territory of the United Kingdom. They lie about 200 miles (320 kilometers) northwest of Jamaica in the Caribbean Sea. The three islands that form the group are Grand Cayman, Little Cayman, and Cayman Brac. They cover 102 square miles (264 square kilometers) and have about 74,000 people. The capital and largest city, George Town, is on Grand Cayman, the largest island. Taxes are extremely low in the Cayman Islands, and many foreign companies conduct business there. These businesses and tourism contribute greatly to the economy. Agricultural production is low in the Caymans, and most food must be imported.
