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22. Omaha, Neb.
Population: 399,820
Pros: A local airport within minutes of downtown; nearby Bellevue is home to the U.S. Strategic Command, which controls the U.S. nuclear arsenal and has helped stimulate the local tech industry
Con: Omaha does not attract many venture capitalists

Low rates for utilities like power and water in the Omaha area have attracted some large technology companies, including Google, which recently set up a data center nearby. But local small businesses benefit from more than just cheap water and electricity. The city also offers the "Nebraska Advantage," a series of state tax incentives for both small and large businesses.

Theaters, museums and restaurants are plentiful - there's even a zoo. Editors' choice for a lazy Sunday afternoon in Omaha: take a gondola ride on the ConAgra lagoon. -Malika Zouhali-Worrall

Interactive map: Omaha
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NEXT: 23. Minneapolis

Last updated July 02 2008: 11:16 AM ET
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