the 2010 Dirtiest Hotels created by the users of the “Trip Advisor” Web site.

Leading the list: Heritage Marina Hotel in San Francisco.

Recent customers have written reviews that include comments like “The room had a funk that is indescribable” and “I can not believe how this rat hole is still in business.” Dirty sheets, urine smells and prostitutes in the lobby were among the lowlights of visitors’ experiences. Toilets that didn’t flush, windows that failed to close and even bed bugs were reported.

Second place, but it would seem only by a hair (and you can take that literally) was the Days Inn Eureka/Six Flags in Eureka, MO, where one former client “wouldn’t let a stray dog sleep” and another insisted “if hell had a hotel, it would be something like this.”

The top ten dirtiest hotels on the list are located across the nation — everywhere from Palm Springs, CA,  to Miami Beach, FL

There’s also a global list for you international travelers. You’ll find the list at TripAdvisor here.