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
| 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 |
| 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