Scotland's hotel and catering sector had its worst year for a decade in 2002, according to the latest figures from the Department of Trade and Industry.
There were 56 insolvencies in the sector in Scotland last year, a 143.5% increase on 2001, when there were 23 corporate failures.
The figures are not mirrored in the numbers of corporate failures for the sector in England and Wales. Here the annual number is projected to hit 706, a 33% increase on 2001.
Matt Henderson, the Scottish chair of the Association of Business Recovery Professionals, commented: "The continuing problems faced by the hospitality sector are worrying as it is likely that there are many more hoteliers and restaurateurs that are struggling but not going bust.
"These numbers are likely to be the tip of the iceberg and I cannot foresee a great improvement in the year to come.
"It is also particularly concerning that these figures have happened during a fairly benign economic environment with the lowest interest rates in a generation and a consumer spending boom which appears only now to be easing.
"It is also concerning that there is a long-term trend of ever-increasing insolvency numbers which is not mirrored in the rest of the UK, implying this is solely a Scottish problem."
by Colin Wright