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Robert Levering and Milton Moskowitz did a study of companies in America with the aim of looking at them through the eyes of their employees. So they ranked them according to a variety of factors, including pay, benefits, job security, chances of advancement, and worker pride. The following is a list of 100 companies that they felt were the best to work for according to these criteria.

Compare this to the 100 Best Companies list compiled by Fortune Magazine

Company
City
3M St. Paul, MN
Acipco Birmingham, AL
Advanced Micro Devices Sunnyvale, CA
Alagasco Birmingham, AL
Anheuser-Busch St. Louis, MO
Apogee Enterprises Minneapolis, MN
Armstrong Lancaster, PA
Avis Garden City, NY
Baptist Hospital of Miami Miami, FL
BE&K Birmingham, AL
Ben & Jerry's Homemade Waterbury, VT
Beth Israel Hospital Boston Boston, MA
Leo Burnett Chicago, IL
Chaparral Steel Midlothian, TX
Compaq Computer Houston, TX
Cooper Tire Findlay, OH
Corning Corning, NY
Cray Research Eagan, MN
Cummins Engine Columbus, OH
Dayton Hudson Minneapolis, MN
John Deere Moline, IL
Delta Air Lines Atlanta, GA
Donnelly Holland, MI
Du Pont Wilmington, DE
A.G. Edwards St. Louis, MO
Erie Insurance Erie, PA
Federal Express Memphis, TN
Fel-Pro Skokie, IL
First Federal Bank of California Santa Monica, CA
H.B. Fuller St. Paul, MN
General Mills Minneapolis, MN
Goldman, Sachs New York, NY
W.L. Gore & Associates Newark, DE
Great Plains Software Fargo, ND
Hallmark Cards Kansas City, MO
Haworth Holland, MI
Hershey Foods Hershey, PA
Hewitt Associates Lincolnshire, IL
Hewlett-Packard Palo Alto, CA
Honda of America Manufacturing Marysville, OH
IBM Armonk, NY
Inland Steel Chicago, IL
Intel Santa Clara, CA
Johnson & Johnson New Brunswick, NJ
SC Johnson Wax Racine, WI
Kellogg Battle Creek, MI
Knight-Ridder Miami
Lands' End Dodgeville, WI
Lincoln Electric Cleveland, OH
Los Angeles Dodgers Los Angeles, CA
Company
City
Lotus Development  Cambridge
Lowe's North Wilkesboro, NC
Lyondell Petrochemical Houston, TX
Marquette Electronics Milwaukee, WI
Mary Kay Cosmetics Dallas, TX
McCormick Hunt Valley, MD
Merck Whitehouse Sta., NJ
Methodist Hospital Houston, TX
Microsoft Redmond, WA
Herman Miller Zeeland, MI
Moog E. Aurora, NY
J.P. Morgan New York, NY
Morrison & Foerster San Francisco, CA
Motorola Schaumburg, IL
Nissan Motor Manufacturing Smyrna, TN
Nordstrom Seattle, WA
Northwestern Mutual Life Milwaukee, WI
Odetics Anaheim, CA
Patagonia Ventura, CA
J.C. Penney Plano, TX
Physio-Control Redmond, WA
Pitney Bowes Stamford, CT
Polaroid Cambridge, MA
Preston Trucking Preston, MD
Procter & Gamble Cincinnati, OH
Publix Super Markets Lakeland, FL
Quad/Graphics Pewaukee, WI
Reader's Digest Pleasantville, NY
REI Seattle, WA
Rosenbluth Philadelphia, PA
SAS Institute Cary, NC
J.M. Smucker Orrville, OH
Southwest Airlines Dallas, TX
Springfield ReManufacturing Springfield, MO
Springs Fort Mill, SC
Steelcase Grand Rapids MI
Syntex Palo Alto, CA
Tandem Cupertino, CA
TDIndustries Dallas, TX
Tennant Minneapolis, MN
UNUM Portland, ME
USAA San Antonio, TX
US West Englewood, CO
Valassis Communications Livonia, MI
Viking Freight System San Jose, CA
Wal-Mart Bentonville, AR
Wegmans Rochester, NY
Weyerhaeuser Tacoma, WA
Worthington Industries Columbus, OH
Xerox Stamford, CT

Source: Robert Levering and Milton Moskowitz, The 100 Best Companies to Work For in America , Doubleday, 1993