In the Superman Homepage, it gives the following for Gotham
Gotham City: New Jersey (I rest my case)
However, I nearly had a brain failure when I read...
Smallville: Kansas, 50 miles west of the I-70/I-35 interchange on I-70. The population is given as 90,000 btw. 
NO FREAKING WAY!!!!!!!
There is NO way that a town of 90,000 could possibly have a downtown like what we saw in LnC. Heck, it couldn't even touch what was in the comic books in the 70's.
btw, that location is in the suburbs of Topeka.
I personally, think that Abilene, KS fits the bill better, based on information from Tempus Fugative.
