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A French couple

International Living magazine -- a US leading resource for helping people live and travel overseas -- has released its 26th Annual Quality of Life Index. According to IL's comprehensive analysis, France again offers the greatest Quality of Life of any country, whilewar-tornIraq remains in last place.

Despite high taxes, bureaucracy, and a high cost of living, France returns after taking over the top position last year.

"France has a good climate, unspoiled countryside, and great health care. And its capital, Paris, is arguably the world's most beautiful and romantic city on earth," said Laura Sheridan, Managing Editor of International Living magazine, who conducted the study. "Add to all this the world-competitive infrastructure and you can understand why we'd name France the world's best place to live."

To produce the annual index, International Living considers nine categories: Cost of Living, Culture and Leisure, Economy, Environment, Freedom, Health, Infrastructure, Safety and Risk, and Climate. International Living uses statistics from a number of official government, non-profit, and media sources for much of the number crunching.

The United States -- which had ranked at the top of the charts for an impressive21 consecutive yearsuntil being dethroned in last year's survey -- regained its footing, and climbed back to the number 5 slot from number 7 in last year's survey.

International Living's 2007 Quality of Life Index Highlights:

Leaders

1. France
2. Australia
3. Netherlands
4. New Zealand
5. United States

Bottom Five

195. Iraq
194. Somalia
193. Yemen
192. Sudan
191. Afghanistan

Other Notables

8. Italy
11. Germany
22. Canada
25. Mexico
34. Panama
37. United Kingdom
108. Cuba
116. China
116. Russia

Other Highs and Lows

Lowest cost of living: Nauru (it's an island in the Pacific)
Best Infrastructure: United States
Most Corrupt: Haiti
Best for culture: Italy
Best climate: Zimbabwe
Best to register a new company: Australia
Longest life expectancy: Andorra

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(PRNewswire)