Thanks for that great link! I checked it out. At first, I was truly puzzled as to why "Money" magazine's top ten for 2007 and "Cities Ranked and Rated, Second Editionâ€s top ten for 2007 did not share a single city in common. Especially since "Money" magazine credits Bert Sperling as a consultant/reference for their article and is the creator of "Moneyâ€s original "Best Places to Live" list. He also happens to be the co-author of "Cities Ranked and Rated, Second Edition", and has been the "best places" guru for at least 15+ years. He is generally quoted as one of the top expects in the nation on the subject, and Fast Forward, Inc. (the producer of BestPlaces.net) is responsible for more "Best Places" studies and projects than any other single organization since 1985. So, you can imagine the confusion and apprehension I was suffering at the thought of myself citing erroneous information as fact (I know youâ€™re diligent in your research too). Then I delved more deeply into the "Money" web site and found this little tidbit: "This year we focused on smaller places, between 7,500 and 50,000 in population..." Whew! Gainesville, Florida, has a population of 95,400. I then searched online for a reputable link to back up my claim, and even at bestplaces.net, I came up empty. Guess Bert wants to make sure we go out and buy the book... "Cities Ranked and Rated, Second Edition" is published by Frommers, and they aren't handing out any free data either. After hours online googling and downloading large PDFs, the best I can do is provide a link from the "Gainesville Sun" (a regional newspaper) which prominently features an article on the subject. It is attached as a link below.