(MONEY Magazine) – I have lived exactly half my life in Rochester, Minn., which your September report "The Best Places to Live Now" ranked No. 1 in the nation, and half in Modesto, Calif., No. 294. If you like to wear long underwear and drive on snow tires six months a year, if you can learn to love mosquito repellent, skiing on tiny bunny hills and think a weekend in Minneapolis is a big deal, Rochester's the place to go. But if you enjoy bug-free dinner on the patio eight months a year, want to ski real mountains (and sometimes water-ski the same afternoon), delight in weekends at the seashore, Lake Tahoe, Yosemite, wine country or America's real No. 1 city, San Francisco (all within two hours), Modesto wins hands down. Okay, so it snowed 16 years ago and I saw a mosquito last month -- no place is perfect.

C.V. Allen Modesto, Calif.

In 1991 you ranked Billings, Mont. No. 6, in 1992 it was 73, and now it is 257th. The fact is, though, that over the past several years, life in the city has become better. The area has added a new zoo, a renovated airport, a remodeled western heritage center, a new western art museum, has expanded its medical facilities and excellent shopping centers, and has invested half a billion dollars in clean-air technology. Tom Wilde Butte

Madison is No. 2 in the country? You must be kidding. With six months of deep- freeze winter and killer property taxes? Tell me about that clean water; last time I took a dip in Lake Mendota, I developed a nasty rash. And how 'bout all that culture? There's only so much oompah one can take. Molly Berigan Spira Salt Lake City