More than 500 CEOs considered a wide range of criteria, from taxation and regulation to workforce quality and living environment, in our annual ranking of the best states for business. The charts and articles in this special report show how each state fares on the factors most essential for a business-friendly environment—as well as what states are doing to attract and retain companies in the increasingly competitive battle to win site selection.
Best
| 2011 RANK | STATE | 2010 RANK | CHANGE |
| 1 | Texas | 1 | 0 |
| 2 | North Carolina | 2 | 0 |
| 3 | Florida | 6 | 3 |
| 4 | Tennessee | 3 | -1 |
| 5 | Georgia | 7 | 2 |
Worst
| 46 | Michigan | 48 | 2 |
| 47 | New Jersey | 47 | 0 |
| 48 | Illinois | 45 | -3 |
| 49 | New York | 49 | 0 |
| 50 | California | 50 | 0 |
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