Memories are made of this

That is, every grown-up talks about the cost. The kids just talk about how brilliant it is.

While it is relatively expensive compared to, say, a weekend in Whitby, a trip to Disneyland is just like any other holiday or short break - it is about buying memories and experiences. The question is whether visitors get value for their money.

Four-year-old son Ben in tow, I had flown in from Newcastle Airport to Paris with Air France to try it out.

There are two key factors that place Disneyland in a different league to other amusement parks.

There is the obvious attraction for children of the chance to meet all their favourite animated characters. But the real clincher is the size. The park is huge and economies of scale permit it to put on a show that visitors will never forget.

Christmas there runs from November until March, and Disneyland does it better than anyone else. A truly stunning firework and laser display over the lake heralds the arrival of the festive season. It can be viewed from pretty much anywhere in the cluster of cafes and bars that make up the Disney Village, but the best seats in the house are upstairs at Caf Mickey.

The incredible 3D laser show, projecting Mickey Mouse onto a wall of water jets, ensured that every available inch of the eaterie's glass front had a child's face pressed against it.

Over the weekend, we also bear witness to Santa turning on thousands of fairy lights amid a shower of snow, and a spectacular parade of well-known Disney characters.

Children's favourites like Mickey, Goofy and Pluto are dotted about the park and are happy to pose for photos with youngsters. Be prepared for a scrum, though, as some pushy parents refuse to queue.

To preserve children's belief, there is only one of each character at any one time. My son took an instant shine to Goofy, and whoever was inside the dog certainly had a good memory - he recognised Ben every time they met and made a point of showing it.

The resort, ringed with seven themed hotels, is a good half an hour's drive away from Charles de Gaulle Airport. A Disney shuttle bus service runs around every 30 minutes, costing 14 euros per head, each way.

Initial impressions of our accommodation, the Newport Bay Club, were not good.

The staff, like everywhere else in the resort, were incredibly friendly and most spoke good English. The room itself was a fairly spacious double, but it reeked of cigarettes and lacked basic guesthouse features, such as a kettle or an iron.

However, families don't travel to Disneyland to sit in a hotel. It is functional and, apart from the tobacco smoke, provides a pleasant place to rest your head after a hard day of having fun in the park.

The smoking is something that is impossible to get away from. Unlike its US counterpart, where smokers are shunned, Disneyland Paris welcomes them with open arms.

The French, especially, love their tabs - they smoke in the queues for the rides, in their hotel rooms and even in the lift. At times it feels more like being in a pub than a children's giant playground.

And much of that playground is designed to part parents from their euros.

The gateway to the park is Main Street, a honey-trap of a shopping complex, in the style of an early 20th century US town centre. The rides and attractions are split into four themed areas - the Wild West of Frontierland, space age Discoveryland, pirate haven of Adventureland and the magic of Fantasyland. Again, the entrance to each is guarded by another swathe of souvenir shops and food outlets.

Fantasyland catches Ben's eye first, Sleeping Beauty's pink castle dominating the skyline. Moving swiftly past the gift stores, visitors are hit with a panoramic view of the attractions and it looked every bit as good as we had dreamed.

My four-year-old loved the Mad Hatter's spinning tea cups and Dumbo the flying elephant. The queues for both were practically non-existent for most of the weekend, although peak time on Saturday was pretty busy.

Fantasyland also includes the magnificent Small World. Essentially a trip in a boat to look at some dolls, it is utterly charming and perfect for younger children.

A pocket-sized map of the resort is a must, as along with keeping visitors on the right path, it also details which attractions are unsuitable for younger children.

One of them which we unwittingly tried out was the slightly disturbing Pinnochio ghost train, which Ben did not like. He was, however, entranced by one sequence where the puppet's fairy godmother vanished.

When I asked him how it was done, he confidently told me that Disney would have asked Santa for some magic help.

There are dozens of rides in each quadrant of the park, catering for all ages, from tiny tots upwards. Fantasyland was undoubtedly our favourite, but there was plenty for Ben to enjoy in the other quadrants. Even Adventureland got the thumbs up - not bad from a boy with a pathological hatred of pirates.

So does Disneyland Paris provide value for money? Yes there are queues, the French smoke everywhere and the hotel rooms are a little on the basic side. But it offers experiences that you can't get anywhere outside the Disney umbrella. My son still hasn't tired of talking about how Goofy recognised him every time we met, or how Minnie Mouse blew him a kiss from her parade float.

And the expressions of sheer marvel and joy on his face during these encounters are memories that I will treasure forever.

* For details on family breaks to Disneyland Paris, contact 08705 030303, or visit the website, www.disneylandparis.com