Guam and the northern Marianas Islands also qualify.   

If the property you are selling is in the US then you must buy in the US or a few select US territories (Quam, the USVI, or the Northern Marianas Islands).  

Under section 1031, “USA Real Estate” is restricted to property within the continental USA, including The Northern Marianas, Guam and the US Virgin Islands (coordinated territories), but not Puerto Rico (US territory but not "coordinated").

Virgin Islands, Guam and the Northern Mariana Islands are considered like-kind to U.S. property.

Mariana Skonieczka I've been going to the sheriff sales here in our county for the past 2 years with mixed results.

They lived in Saipan, a tropical island in the Marianas in the western Pacific Ocean.  

I was just talking to my friend about two days ago, and she said they had funded not only SFH but also a Hotel for her and a Mariana.

Marianas get financed often.  

@Mariana Rojas A 1031 exchange can be a great tool for someone who is interested in building their portfolio of properties.

@Mariana Kurko, if you want to explore selling options, Chris Mansfield of NAI Beverly Hanks is one of the best commercial agents we have.