UP is in the North of India bordering Delhi and is the largest state having a dense population. Its capital is Lucknow but its High Court is situated in Allahabad. The important cities include Agra, Aligarh, Ayodhya, Benares, Etawa, Kanpur, Mirzapur and Deoband. The main languages are Hindi and Urdu and the main religions are Hinduism and Islam. Many of the religious centres for the Hindus and Muslims are situated in this state. There are a number of universities and educational institutions which have been established here. This state has a sizeable upwardly mobile urban population with significant purchasing power.

One of the towns in this state is Noida which borders New Delhi and has grown as a suburb of the capital. It now has major call centres and offices of large companies or firms. The large shopping arcades and cinema complexes are a good place for the retail industry and for entertainment. There is considerable activity in real estate development with plans to construct high rise buildings; infrastructure projects and in setting up recreational centres especially golf courses. New boarding schools offering international curriculum and other educational institutions are also being established there with participation of non-resident Indians.