Do you dream of retiring in a vibrant college town, plan to downsize to a new home near your current neighborhood, or want to pack up and head to a sunnier climate? If you expect to make such a move when you retire, you'll want to do some research.

Some of the most important attributes of a good retirement location are reasonable housing prices, lower-than-average taxes, and access to good medical care. Then there are the three C's to consider: crime, climate, and cost of living. If you're thinking about moving across the state or across the country, here's how to begin to size up any community on your short list.

Investigate the basics. You can perform a side-by-side comparison of crime stats, climate, and cost of food and housing of two cities (and then another two, and another, and so on) at www.bestplaces.net. Then plug your income into the cost-of-living calculator to see about how much you'll need to maintain your current standard of living in a new location.

Assess the impact of taxes. Some states are more tax-friendly than others. The absence of a state income tax, however, may not be the best criteria for selecting a retirement destination. Also check local property, sales, gas, and estate taxes. High sales and property taxes can more than offset what you'd save in state income tax. Check out the "Taxes by State" guide at the Retirement Living Information Center (www.retirementliving.com).

Keep tabs on culture and job growth. Want to take in cultural events or work part time? Take AARP's "Location Scout" quiz, at www.aapr.org/games. Answer questions about what you want in culture, job growth, climate, and other criteria. The scout will find cities that match your preferences.

Visit often. Spend time during different seasons in places you are considering so you won't be surprised, for example, by how high the mercury climbs in Phoenix in August.

Find a family-friendly location. Before you make the move, make sure your family is going to want to visit. Especially important: a convenient airport and attractions for the grandkids.

Keep health-care costs in mind. Weigh the benefit of the quality of health care in urban areas with its cost. For example, Americans spent an average of 17 percent more for a private nursing-home room in urban areas than in non-urban ones, according to Genworth Financial's 2006 Cost of Care Survey. The greatest disparity was in New York City, where the cost of care was 68 percent higher than in the state's non-urban areas.

Try before you buy. Once you've narrowed your search to one place, consider renting for a year before buying a home or making a commitment to a retirement community. You may find that you like the area more as a vacation spot than as a year-round residence.

Don't buy too far in advance. A community can change drastically in just a few years. In addition, your interests and health may change, and you may need something completely different by the time you're actually ready to move.

Get rules in writing. If you choose to move to a retirement community, make sure you don't object to its rules. Many communities stipulate the way you may decorate your home's exterior or whether you can plant a garden, for example.