The Council for Community and Economic Research looked at the cost of living in 308 urban areas in the United States, crunching the numbers on everything from the average price of a supermarket can of coffee, to average rent on a two bedroom apartment, to the cost of a T-bone steak. The least expensive cities to live are:

• 1. Harlingen, Tex.

• 2. Pueblo, Colo.

• 3. Norman, Okla.

• 4. Memphis

• 5. Idaho Falls, Idaho

Source: The Council for Community and Economic Research. The cost of living was 7 percent below the U.S. average in Chattanooga, 8.5 percent below average in Dalton, Ga., 9.5 percent below average in Cleveland, Tenn., and 9.6 percent below average in Cookeville, Tenn.