Dallas-Fort Worth ranked in the top 10 of a list of the least costly cities to do business, according to a study released Tuesday by audit, tax and advisory firm KPMG L.L.P.

The study tracked 23 U.S. cities/locations with populations exceeding 1.5 million. The Dallas-Fort Worth area was ranked as the 9th least expensive place to do business. Atlanta was ranked No.1, as the least costly city to do business in.

Tampa, Fla., and Indianapolis were the most cost-competitive locations behind Atlanta, ranking a close second and third, respectively. New York and San Jose, Calif., were the most expensive places to do business.

Houston was the only other Texas city to make the list at No. 14.

“Selecting the best site for a business operation requires balanced consideration of many factors, including business costs, business environment, personnel costs and quality of life issues,” said Hartley Powell, national leader for KPMG’s Strategic Relocation and Expansion Services practice. “This study offers a comprehensive guide for comparing business costs in the United States and contains valuable information for any company seeking a cost advantage in locating a business operation.”

The biannual study’s basis for comparison is the after-tax cost of start up and operation for 12 specific industries over a 10-year span. The study enables companies to perform a “quick scan” of jurisdictions to determine which can offer a cost-competitive business environment.

Web site: www.us.kpmg.com