Houston is the best city in the United States in which to live, work and play, according to Kiplinger's Personal Finance.

The Bayou City -- billed by the magazine as the Comeback Kid -- ranks No. 1 on the magazine's Best Cities of 2008 list, which focuses on strong economies, abundant jobs, reasonable living costs and fun things to do.

"Back with a roar after the oil bust of the 1980s, Houston has reclaimed its title as energy capital of the U.S. and added aerospace, technology and medical companies to the mix, generating more than 100,000 jobs in 2007," said the report which will appear in the magazine's July issue.

Austin is the only other Texas city to feature in the Top 10 list, coming in at No. 6.

In second place is Raleigh, N.C., followed by Omaha, Neb.; Boise, Idaho; and Colorado Springs, Colo. In seventh place was Fayetteville, Ark.; followed by Sacramento, Calif.; Des Moines, Iowa; and Provo, Utah.

The rankings were compiled by Kiplinger's along with Kevin Stolarick, research director at the Martin Prosperity Institute, a thinktank that studies economic prosperity.