IF BLACK is the new white and white is the new black, then Nakalay is Phuket's new Kalim.

The theory holds that Kalim is gradually becoming the place where stylish Phuket types hang out in between forays into Patong.

So Absolute Nakalay Beach Resort, just that little bit further up the coast, is ideal for those who wish to make occasional forays into Kalim, or perhaps even beyond occasionally.

There's certainly more than a touch of Kalim's landmark White Box about the look and feel of this crisp boutique hesort (*see paragraph below) which opened with a cocktail party on Wednesday evening.

Although Nakalay carries the beach resort label, the seashore lies just a little way off. Access to the sand? Just a matter of negotiation, at this stage, with local authorities.

The place itself, while bright and white in a way that will appeal to modernists, is probably more hesort than shesort.

A hesort is a place that we feel has more appeal to men than women, although these days, just as white is the new black and black is the new white, it's sometimes difficult to be sure.

Phuket, remember, is the land of the ladyboy katoey too, so it's hardly surprising that Nakalay, in our search for metaphors for the island, also provides a smattering of grey among the black and the white.

Absolute Bangla Suites in Patong, with its red and black decor and Orgasm rooftop eatery, bar and pool, represents the ultimate hesort. Or perhaps we should say, to avoid unintended adjectival brand confusion, the absolute hesort.

The Nakalay? On our hesort scale, it's more he but with touches to please she. There's a fitness centre for pumping iron and a sufficient dollop of spa pools.

On any given day, though, if a female guest wanted to head off north to shop at Kamala or Surin, Nakalay could just as easily be a shesort.

The 33 white-grey-black apartments have a central pool and pleasing views to sand and pier. The six penthouses offer splendid spiral staircases, sun decks and space to party, although there's very little that says ''This is Thailand'' about Nakalay.

It's an addition to Phuet's offerings that has wide international appeal. Room rates for studios start at 6500 baht.
Details: www.absoluteresorts.com