Bloomberg/Businessweek Rates Seattle the Second-Best City in the States

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For our runner-up best city, we turn back to the Northwest to the nation's spiritual home for coffee and personal computing: Seattle. Residents of Rain City will take the city's famously prodigious rainfall in exchange for their high average median income, beautiful water-bound locale, and standout clean air. Microsoft (MSFT) and Boeing (BA) provide tens of thousands of jobs to the area, for those who can't toss fish at the Pike Place Market.

Number one is, of course, San Francisco. It has almost the double the number bars and museums, and over 1000 more restaurants.But we all know this is just fun and games. We all know the truth. We all know that the best city in the country and world is Manhattan. If you are not in Manhattan, you are not in the center of the human world. Even Brooklyn is not on the stage but has some of the best seats in the house. Manhattan is the Mecca of the urban soul.