Welcome to the Q&A Forum

no worries. As of some of the previous answer were suggesting that it depends on many other things too, for example: Are you selling those 'hammers' online or do you have shops in each city? If Online only, then having a page for hammer/s and add tags for the city's. The question to ask then: what is the user experience and what content do I have for the city tags page? Have a look at the below document from SEOmoz, if you haven't read it yet. http://www.seomoz.org/beginners-guide-to-seo/how-usability-experience-and-content-affect-search-engine-rankings If there are shops in each City, then you will have the information for those shops in the tag page for the City... Address, phone opening hours etc.... hope this helps you further.