. A location-based search engine must be able to find and assign proper locations to Web resources. Host, content and metadata location information are not sufficient to describe the location of resources as they are ambiguous or unavailable for many documents. We introduce target location as the location of users of Web resources. Target location is content-independent and can be applied to all types of Web resources. A novel method is introduced which uses log files and IPs to track the visitors of websites. The experiments show that target location can be calculated for almost all documents on the Web at country level and to the majority of them in state and city levels. It can be assigned to Web resources as a new definition and dimension of location. It can be used separately or with other relevant locations to define the geography of Web resources. This compensates insufficient geographical information on Web resources and would facilitate the design and development of locationba...