Following is the data sourced from ACCRA Cost of Living Index, formerly known as the American Chamber of Commerce Researchers Association. This Cost Living Index measures regional diffrences in the cost of consumer goods and services, excluding taxes and non-consumer expenditures, for professional and managerial households in the top income quintile.
Cost of Living Index shown below is based on six components: utilities, grocery items, transportation, health care and miscellaneous goods and services. The national average for the urban areas is taken to be 100 for this index and the following two tables depict urban areas with the most and least COL indices.
Most Expensive: First Quarter 2005| Ranking | Urban Areas | State | Index |
| 1 | Manhattan | New York(NY) | 203.9 |
| 2 | San Fransisco | California(CA) | 178.7 |
| 3 | San Jose | California(CA) | 167.2 |
| 4 | Honolulu | Hawaii(HI) | 156.9 |
| 5 | Los Angeles - Long Beach | California(CA) | 153.7 |
| 6 | Orange County | California(CA) | 152.8 |
| 7 | Oakland | California(CA) | 150.7 |
| 8 | Stamford | Connecticut(CT) | 148.0 |
| 9 | San Diego | California(CA) | 146.9 |
| 10 | Nassau County | New York(NY) | 144.1 |
Least Expensive: First Quarter 2005
| Ranking | Urban Areas | State | Index |
| 1 | McAlester | Oklahoma(OK) | 77.8 |
| 2 | McAllen | Texas(TX) | 83.1 |
| 3 | Salina | Kansas(KS) | 83.7 |
| 4 | Conway | Arkansas(AR) | 84.0 |
| 5 | Paris | Texas(TX) | 84.4 |
| 6 | Joplin | Missouri(MO) | 84.4 |
| 7 | Douglas | Georgia(GA) | 84.8 |
| 8 | Clarksville | Tennessee(TN) | 85.0 |
| 9 | Tupelo | Mississippi(MS) | 85.1 |
| 10 | Jonesboro | Arkansas(AR) | 85.3 |
For additional information, please contact ACCRA, P.O Box 100127, Arlington, VA 22210-0407 or visit www.CostofLiving.org.
Most and Least Expensive Cities: Second Quarter 2005