Generally reckoned to have one of the highest standards of living in Italy, PARMA , about thirty kilometres along the Via Emilia northwest of Reggio, is about as comfortable a town as you could wish for. The measured pace of its streets, the abundance of its restaurants and the general air of provincial affluence are almost cloying, especially if you've arrived from the south. Not surprisingly, if you're travelling on a tight budget, Parma presents a few difficulties - the cheap hotels are usually full, and, although the restaurants are excellent, food too can cost a bomb. That said, it's a friendly enough place, with plenty to see. A visit to the opera can be an experience: the audience are considered one of the toughest outside La Scala and don't pull any punches if they consider a singer to be performing badly. And the city's works of art include the legacy of two great artists - Correggio and Parmigianino.