Dubai is a famous and well developed city where a lot of different cultures meet forming a characteristic society that is adherent to the original heritages and responding the up to dates life requirements. Dubai is a dream for many people all over the world. Dubai or as known the pearl of the Gulf is one the seven United Arab Emirates. It lies on the Arabian Gulf. It has strong roots in the history as well as strong position nowadays. Dubai is a good famous city for these various advantages. Firstly ,in 1966 it joined the newly independent country of Qatar and they set up a new currency unit, the Qatar-Dubai Riyal. Then in the 2nd of December 1971, Dubai joined the other Emirates to form the United Arab Emirates. In 1973, the United Arab Emirates set a new currency unit, the United Arab Emirates dirham. After that the United Arab Emirates including Dubai have been known all over the world strongly.