From what I understand, it's usually the ISP.  However, it is often the 
last hop before the actual client, so it would only be inaccurate if, 
say, the person was in TN and the ISP was in KY.

That said, at my last job, we were in KY, and we showed up as in (I 
think) PA, since that was where the router for static IPs was.  Alltel 
was our ISP, IIRC.

So it's a good approximation, but I would not rely on it for calculating 
sales tax.  :-)

--Doom

Jeff Chastain wrote:
> I have a client that is looking to ascertain the state ( or country if not
> US based ) of the current visitor to their web site.  One possibility has
> been to use their IP address and a geocode lookup, which I have never done
> before.  So, how accurate is doing a geocode lookup based upon IP?  Does it
> really give the user's location or more often the ISP's location?
> 
>  
> 
> Any feedback would be appreciated.
> 
>  
> 
> Thanks.
> 
> 
> 
> 

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