Cebu is a large island in the Visayas region of the Philippines. The larger Negros Island lies just across the Tanon Strait to the west.
The largest city (and the oldest in the Philippines) is Cebu City, often called the Queen City of the South.
The main touristic areas are Mactan Island and Badian Island where you can find large high-end resorts and hotels offering all kind of luxury. Malapascua in the north has great beaches and fantastic diving. There is also an Aquarium Attraction named Mactan Island Aquarium Museum on Mactan Island. Apart from that there are smaller resorts in fisher villages in the South offering a more Filipino experience.
Poverty exists everywhere from Cebu City and up in the mountains. It is generally recommended not to show off too much luxury in front of those people who have to work hard to earn their daily food and drinks. Those people are generally very friendly and helpful but precaution is recommended. Apart from the poor, there is a well established middle class and an extraordinary rich upper class that come mostly from present or former government representatives or business people.
Most tourists tend to go to the upscale beach resorts on Mactan Island or Badian Island. Of course, price levels there are high but hotel rates are still cheaper than in most of the 4 to 5 star accommodations elsewhere in the world. They will have beautiful pool areas, nice restaurants, spas, cable channel TV, internet and all kind of luxury.
Budget tourists and those who are looking for a more Filipino experience should go to Malapascua or the beautiful South where there are some very nice best value resorts surrounded by idyllic fisher villages. Price levels for food, drinks, watersports and trips there are generally much lower as less tourist went there in the past. Some of these resorts have beautiful coral reefs right in front of the resort - perfect for those who plan to go snorkeling or to make some easy dives in amazing coral reefs.