If you are still wondering whether or not your marketing dollars are well spent online, then you may enjoy learning which cities have the most people using the Net, especially if you serve those areas or get relocation business from them.

But some of the findings may surprise you.

According to recent survey by The Media Audit, the number of adults logging on the Internet increased 8.5 percent last year in the 85 metro markets surveyed by the firm. Media Audit also reported that the median age of Internet users is increasing, and the median income is decreasing.

"It's looking more and more like a very essential utility for people of all ages," said Bob Jordan, cochairman of The Media Audit, in a company press release.

Media Audit's report determined how "wired" cities were by how many adults have access to the Internet.

According to survey results, the top three cities were:  

1. Madison, Wisconsin - 73.4 percent
2. Washington, D.C. - 73.4 percent
3. Ann Arbor, Mich. with 70.2 percent.

But if you look at wired cities from another point of view, none of Media Audit's cities make the top ten.

In the May issue of Yahoo! Internet Life, Forrester Research, using data from the U.S. Census Bureau and Bureau of Labor Statistics, Current Population Survey, lists the ten most wired cities according to the percentage of households using the Net. 

1. San Francisco, CA - 78.8 percent
2. Austin-San Marcos, TX - 76.5 percent
3. Oxnard-Ventura Counties, CA - 72.9 percent
4. Albany-Schenectady-Troy, NY - 72.7 percent
5. Raleigh-Durham-Chapel Hill, NC - 71.9 percent
6. Wilmington-Newark, DE - 70.2 percent
7. Las Vegas, NV - 70.1 percent
8. Columbus, OH - 69.1 percent
9. Washington, DC - 68.9 percent
10. Salt Lake City-Ogden, UT - 68.8 percent

Using a variety of metrics, including population, number of business domains, net use, user expertise, and local available content, Yahoo! Internet Life composed its own list of the most wired cities. The top twenty follow:  

1. San Francisco,CA
2. San Jose, CA
3. Austin - San Marcos, TX
4. Boston, MA
5. Seattle, WA
6. Salt Lake City - Ogden, UT
7. Washington, DC
8. San Diego, CA
9. Las Vegas, NV
10. Los Angeles-Long Beach, CA
11. Oakland, CA
12. New York, NY
13. Orange County, CA
14. Phoenix-Mesa, AZ
15. Denver, CO
16. Raleigh-Durham-Chapel Hill, NC
17. Minneapolis-St.Paul, MN
18. Dallas, TX
19. Baltimore, MD
20. West Palm Beach-Boca Raton, FL