Our seventh annual ranking of Best Places for Business and Careers relies again on Economy.com, the West Chester, Pa. research firm, which helped us weigh business costs (labor, energy, tax and office space expenses) and living costs (housing, transportation, food and other household expenditures). Economy.com also helped assess the education levels of the work force, as well as job and income growth and migration patterns over the past five years.Start investing with $100.

1. Boise, Idaho
2. Raleigh-Durham, N.C.
3. Austin, Texas
4. Washington D.C. - Northern Va.
5. Albuquerque, N.M.