That is not a coincidence. The Nevada Development Authority and individual municipalities recruit heavily in neighboring states, trying to attract the most promising companies to grow the tax base and increase employment.

Luring small businesses away from their birthplaces is something most states attempt, but few have had the success of Nevada. More than 250 companies have moved here from other states since 2001 and 11 others have opened facilities here as part of a multistate expansion .

"All states do it if they have a desire to bring new business to their state. So the difference between a state that is successful and one that isn't has to do with two factors. One, do they have something better they can truly offer; and two, do they have the marketing behind them to get the message to the people?" said Michael Graham , deputy state director of the Nevada Small Business Development Center. "I think Nevada is in a strong position because they have committed dollars to organizations like the (Nevada) Development Authority to recruit companies and we have a great story to tell. So we have a strong position to recruit companies from other states."

It is not only the favorable business climate and comparatively low real estate costs that drew them here. Nevada aggressively recruits out-of-state businesses with a no-holds-barred marketing approach some other states have criticized as antagonistic and unfair to the states that spawned the companies in the first place.

Most recently, Nevada recruiters raised the ire of small-business advocates in New Jersey, where they are wooing small biotechnology firms.

Normally, states only recruit within their geographical area. Nevada generally focuses on California, for example. But after New Jersey casinos announced last July they were barring the doors in reaction to a state budget impasse , the NDA launched what they consider a small-scale advertising and marketing campaign in the state.

They purchased advertising space in New Jersey newspapers touting the benefits of a move to Las Vegas. NDA President Somer Hollingsworth said they did it almost on a whim and did not expect a significant response.

More than 40 people , some more credible than others , responded to the advertisement.

"We did an ad campaign with Mayor Goodman and we related that to business, saying, 'Our mayor was more fun than your governor and your legislature.' And that's what really got the tongues wagging," Hollingsworth said.

The NDA then sent out about 150 relocation kits, including kitschy Las Vegas memorabilia , to targeted businesses.

New Jersey small-business advocates and the state's governor, Jon Corzine , were not amused. In early February they launched their own campaign, encouraging businesses to "just say no to Nevada." Cards with that slogan and information about the New Jersey Small Business Development Center's small-business programs were handed out on a train full of New Jersey businesspeople and residents headed to an annual networking event in Washington, D.C.

"It was a humorous, light-hearted way to bring attention to all the great things that NJSBDC does and at the same time make light of Nevada's attempts," said NJSBDC spokeswoman Angela Harrington. "It's not a major advertising campaign. It's not a counter-initiative. It's sort of like our late-night bid. ... We turned it into a media opportunity to raise awareness of how we help businesses grow in New Jersey."

The Nevada Development Agency then launched another campaign, spoofing the cards. The NDA cards closely mimic the NJSBDC cards, but tout Nevada's low taxes and minimal government regulation.

"What we've done is we've struck a really hot spot with these guys," Hollingsworth said. "They're having a fit because there's no way that businesses that are looking to enhance the bottom line won't see the benefit of moving to Nevada."

Both sides deny any ruffled feathers on their own parts. But each claim the other is exaggerating the seriousness of the situation.

"I think they're taking this out of context," Harrington said. "This isn't a feud. It's just an attempt by the NDA to capture some of our biotech companies. We were just playing with their campaign and turning it in our favor.

"We appreciate Nevada spending money by advertising in our newspapers, I think it's good for our economy. If they want to spend more of that money here, I think that's great."

And the NDA just might do that. Hollingsworth said he has gotten "one or two" solid leads out of the campaign and that he will continue to do whatever is necessary to get good businesses to move here.

"This is a big league you're playing in; everything is fair and everything is game," he said. "States around the U.S. do this all year, but nobody does it as aggressively or as in-your-face as we do and it's paid off. We are picking up really good companies. We're not getting businesses without health benefits or that don't pay well. We are getting quality businesses."

No Nevadans were chosen as finalists in the Microsoft IdeaWins contest that made a promotional stop in Las Vegas earlier this year.

The finalists are: Kyle Sutton of Jersey City, N.J. (Mayhem Poets: spoken-word restaurant and teaching site); Given Campbell of Tampa, Fla. (Make Your Own Wallpaper: design your own wallpaper for a fraction of the price of high-end custom wallpaper); Alexandra Dumitru of Hinsdale, Ill. (The Endless Closet: clothing rental service specializing in big-name, high-end dresses); and Dana Greaves of Laurel, Md. (My Organic Beauty Bar: made-to-order natural beauty products and treatments).

Interested parties can vote for their favorite business concept at www.ideawins.com.