"It's  amazing that Texas came in 2nd instead of 1st. Must have been all of that Washington  "free money" and political graft. You know, you never ask anyone if they're from TEXAS;   because if they are, they will tell you and if they're not, you don't want to embarrass them." 
-- Gary L. P., Texas

"While California is the 5th largest economy in the world, it yields and incredibly unfriendly business climate and debt (Bond) that is second only to the Federal Government. In addition, CA politicians have implemented highest state income tax rate in the country at 9.25% (and that's on anyone making more than $35k/year). Come the next recession, it is the state with the a very high chance of banrupcty failure. With the highest foreclosure numbers in the country, things are bound to worsen until the politicians in Sacramento run the state with democratic instead of socialist principles. Based on recent elections, that will not happen anytime soon. Good luck to all who stay as I exit this mess!"
-- John K., California

"I'm very surprised that NEW JERSEY is listed #1 as quality of life. What makes up this metric? Surely more than a catchy motto on a license plate!
-- Rob S., Virginia

"MICHIGAN! Aside from its physical beauty, our state offers short commutes, great home values, a hard-working/ethical work force and excellent schools & universities. Our 'ace in the hole,’ though, is our Governor, Jennifer Granholm. She is progressive, eloquent and no non-sense! She is taking our legislature to task to create a more business friendly environment:  Google moving some operations to Ann Arbor and yesterday’s very positive article in the WSJ on “Medical Hill” in Grand Rapids are two examples of this. Plus, with global warming, our climate has been quite pleasant in recent years!"
-- Becky S., Michigan

"North Carolina has a fantastic quality of life. I can’t believe that it ranked 28th in that category. From the beautiful scenery of the Great Smoky Mountains to the beaches of the Outer Banks, North Carolina is a outdoorsman’s dream. I live in the Raleigh-Durham area and I can tell you that the sense of community here is unlike anyplace I have ever lived. North Carolina is also a very diverse state – multi-national corporations bring in people from other countries, we have a very racially diverse population, as well has as geographically diverse cultures. North Carolina is also historically rich for those interested in learning about the U.S. Revolution, Civil War, early aviation, bluegrass music, maritime communities, and much more. Finally, because of our mid-Atlantic location, we are only a 1.5 hour flight away from New York, Florida and Chicago. Well, enough writing for now, I think I’ll go do something else – maybe play golf at Pinehurst, or do some Blue Marlin fishing, or relax in a Blue Ridge mountain retreat…I hope I can think of something, we are after all only the 28th best state for quality of life."
-- Andrew M., North Carolina

"When most people think of New York, they think of New York City. But there is so much more to New York state than people realize, such as great outdoor living and recreation and the ability to enjoy various offerings the state has throughout the entire year. New York has great beaches, olympic quality skiing, superb hiking trails (especially during fall foliage), and beautiful campsites. The New York economy is doing very well and while the cost of living is higher than the national average, so are average salaries. And while people always seem to complain about the education system in New York, I know that having gone through public schools in NYC (back in the 70's) I received a good education and I know for a fact that the education that our kids get today is even better than what I received. In addition to all of that, you still have NYC, the financial capital of the world and definitely the place where  businesses need to have a presence in order to make it to the big time."
-- Peter Gschweng, New York

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