If you’re going on a New Years break trip with friends, you’ll probably want to select s a city known for its partying, and I recommend New York.  There is just no substitute for Times Square madness at New Years.  Of course, it’s exactly that; madness.  After one or two such trips you’ll probably be ready for something different.  Las Vegas makes an interesting alternative, and is a lot of fun, but is basically just the same madness wearing a costume.

If you’re tired of New Years breaks like that, consider something a little more mellow and nonetheless still maddening in its own right.  More remote locations such as Lake Tahoe (in the Sierra Nevada near Reno) can have a good blend of intimacy and parties.  I’ve found that some people are more able to relax and enjoy themselves away from home in areas like Tahoe, and some of the most interesting New Years breaks I’ve had have been there.  While not cheap, if you get together with enough people you can rent out a cabin and throw your own party, which can be an exciting change of pace. 

More remote areas like Lake Tahoe also make for good romantic New Years breaks as well.  If you’re going with a romantic partner, you may even want to consider an even more remote and intimate setting, such as Hawaii.  Hawaii will have plenty of opportunities to celebrate the old fashioned way, in addition to as much intimacy as you could ever want.  Oh, and of course the warm weather and beautiful location is kind of nice too, especially during winter! 

Hawaii is of course ideal, but is also quite expensive.  You can often find less expensive locations in Mexico or Central America that are just as warm and picturesque; just brush up on your Spanish and make sure to avoid the water!