Kaohsiung (高雄; Gāoxióng) [22]) is, with over 2.7 million inhabitants, the third most populated city in Taiwan after New Taipei and Taichung and is located in the south of the island. Kaohsiung is known for its harbor, although more for commercial than tourism reasons. Hence it is also known as the Harbor Capital (港都) of Taiwan. Its year-round fine weather and the low cost of living make Kaohsiung the place to visit.