NEW YORK ( – Dallas, Houston and Austin are among the top four U.S. cities in which to earn a living, according to Forbes Magazine.

The magazine found Dallas to be the most desirable city in the nation to live and work, while Houston was second and Austin came in fourth.

Among the best reasons to take up residence in Houston or Dallas, according to Forbes, is the number of top-ranked companies headquartered in each city: 38 and 15, respectively.

The rankings were determined by median income, cost of living, job growth and the quality of the business environment.