Tourism may be in a crisis -- but at least one superstar visitor gave the Island top marks for visitor satisfaction.

He said: "Time drifts along here at about the gait I like. There are no excitements and I don't want any -- I think I could live here always and be contented.'' The best-selling author, writing to a friend, describes a holiday idyll of seclusion, sailing, a daily drive and band concerts.

And he ends the letter to the woman: "You go to heaven if you want to -- I'd rather stay here.'' But before Tourism Ministry mandarins trumpet the success of the Let Yourself Go campaign, the letter was written in 1910 by Samuel Clemens -- better known as Mark Twain, who penned classics like Huckleberry Finn and The Adventures of Tom Sawyer.

The comments came from some letters written by Twain, discovered in an attic and recently donated to Elmira College, Elmira, New York State, by the son of a man who bought a house once owned by a close friend of the writer.

The letters -- estimated to be worth at least $2,000 a page -- include one written from Bermuda only weeks before Twain died.

The total of four letters, dated between 1908 and 1910, a photo of Twain and a Happy New Year greeting were sent to friends Maude and Martin Littleton at their home in Plandome, Long Island, New York.

The letters were given to Elmira College in the summer by Richard and Barbara Brown. Mr. Brown inherited the Long Island house from his father.

And scholars claim the letters throw new light on the traditional claim that Twain was a bitter, cynical and disillusioned man towards the end of his life.

He spent most of the time between 1907 and 1910 living in Bermuda, mostly at the-then US Consul General's home, Bay House, on Pitts Bay Road, Pembroke Twain left Bermuda just before his death and is buried in Elmira, where his family spent their summers for more than 20 years.

Twain expert, Bob Slotta of Admirable Books, in Columbus, Ohio, has the largest collection of Twain memorabilia in private hands.

He said: "These letters are worth a considerable amount of money -- but it's hard to say without seeing the content.

"The fact that they are new, recently discovered and previously unknown adds to the value and the interest.'' And Mr. Slotta said more Twain letters may be hidden in old bureaus and attics across Bermuda.

He explained: "He had several friends in Bermuda and it is estimated he wrote about 30 letters a day. There are 12,000 known letters in the process of being published.'' TOURISM TOU