In the past, Eilat has tried to offer itself to English tourists, be they Jewish or not, with the slogan "Where the Sun takes its Winter Holiday". And until the outbreak of the recent Palestinan violence, it had been doing very well.
(This is slightly weird as there haven't been any attacks in Eilat but, of course, people are scared.
However, from a Jewish point of view, it's the one place in the world you can go where the hotels are the same standard as an international five star hotel, and the food happens to be Kosher.
TheLady asked me "are you saying there are no top notch hotels anywhere else in Israel?". My answer is this. There are a lot of very good hotels elsewhere in Israel, primarily in Jerusalem and Tel Aviv. But unfortunately, most of them still rely, to a certain extent, on the fact that people will always go to Israel for religious or ideological reasons. Eilat on the other hand has hotels that can compare with, for example, Miami Beach.