| Rank In This Category | Employer (Each company's overall 2005 rank appears in parenthesis.) | Training Budget per Employee | Region |
| 1 | Comerica Inc (69) Auburn Hills, Mich. | $7,012 | North Central |
| 2 | Booz Allen Hamilton Inc. (36) McLean, Va. | $6,500 | South Atlantic |
| 3 | Harrah's Entertainment Inc. (15) Las Vegas | $5,000 | Mountain |
| 4 | Allstate Insurance Co. (49) Northbrook, Ill. | $5,000 | North Central |
| 5 | NASD (85) Rockville, Md. | $5,000 | South Atlantic |
| 6 | Scientific-Atlanta Inc. (99) Lawrenceville, Ga. | $5,000 | South Atlantic |
| 7 | Novartis Pharmaceuticals Corp. (20) East Hanover, N.J. | $4,000 | Middle Atlantic |
| 8 | General Mills Inc. (28) Minneapolis | $4,000 | North Central |
| 9 | Sutter Health (25) Sacramento, Calif. | $4,000 | Pacific |
| 10 | Staples Inc. (51) Framingham, Mass. | $4,000 | New England |
| 11 | U.S. Postal Service (65) Washington | $4,000 | South Atlantic |
| 12 | J.B. Hunt Transport Services Inc. (13) Lowell, Ark. | $3,620 | South Central |
| 13 | Verizon Wireless (29) Bedminster, N.J. | $3,500 | Middle Atlantic |
| 14 | National Rural Electric Cooperative Association (78) Arlington, Va. | $3,500 | South Atlantic |
| 15 | Ford Motor Co. (32) Dearborn, Mich. | $3,400 | North Central |
| 16 | United Parcel Service Inc. (22) Atlanta | $3,041 | South Atlantic |
| 17 | Network Appliance Inc. (5) Sunnyvale, Calif. | $3,000 | Pacific |
| 18 | University of Pennsylvania (8) Philadelphia | $3,000 | Middle Atlantic |
| 19 | Quicken Loans Inc. (1) Livonia, Mich. | $2,500 | North Central |
| 20 | FedEx Corp. (12) Memphis | $2,500 | South Central |
| 21 | CDW Corporation (39) Vernon Hills, Ill. | $2,500 | North Central |
| 22 | West, a Thomson business (58) Eagan, Minn. | $2,500 | North Central |
| 23 | Nemours (98) Jacksonville, Fla. | $2,500 | South Atlantic |
| 24 | Grant Thornton LLP (18) Chicago | $2,475 | North Central |
| 25 | USAA (17) San Antonio | $2,400 | South Central |
| 26 | University of Miami (2) Coral Gables, Fla. | $2,380 | South Atlantic |
| 27 | American Family Insurance Group (30) Madison, Wis. | $2,250 | North Central |
| 28 | Securian Financial Group Inc. (7) St. Paul, Minn. | $2,248 | North Central |
| 29 | Aflac Inc. (26) Columbus, Ga. | $2,238 | South Atlantic |
| 30 | Juniper Networks Inc. (50) Sunnyvale, Calif. | $2,200 | Pacific |
| 31 | Nextel Communications Inc. (41) Reston, Va. | $2,100 | South Atlantic |
| 32 | Ernst & Young (47) Lyndhurst, N.J. | $2,100 | Middle Atlantic |
| 33 | California State Automobile Association (54) San Francisco | $2,100 | Pacific |
| 34 | Pennsylvania National Mutual Casualty Insurance Co. (59) Harrisburg, Pa. | $2,010 | Middle Atlantic |
| 35 | American Century Investments (4) Kansas City, Mo. | $2,000 | North Central |
| 36 | Progress Software Corp. (95) Bedford, Mass. | $2,000 | New England |
| 37 | Aquila Inc. (84) Kansas City, Mo. | $2,000 | North Central |
| 38 | Honeywell Interntional Inc. (80) Morristown, N.J. | $2,000 | Middle Atlantic |
| 39 | Acxiom Corp. (79) Little Rock, Ark. | $2,000 | South Central |
| 40 | Ohio Savings Bank (33) Cleveland | $2,000 | North Central |
| 41 | SAS Institute Inc. (24) Cary, N.C. | $2,000 | South Atlantic |
| 42 | Cerner Corp. (48) Kansas City, Mo. | $1,900 | North Central |
| 43 | Philip Morris USA Inc. (14) Richmond, Va. | $1,763 | South Atlantic |
| 44 | Chicago Mercantile Exchange Holdings Inc. (46) Chicago | $1,700 | North Central |
| 45 | HSBC North America Holdings Inc. (76) Prospect Heights, Ill. | $1,668 | North Central |
| 46 | Southern California Edison Co. (73) Rosemead, Calif. | $1,600 | Pacific |
| 47 | The Mitre Corp. (10) McLean, Va. | $1,500 | South Atlantic |
| 48 | Marriott International Inc. (27) Washington | $1,500 | South Atlantic |
| 49 | Automotive Resources International (11) Mt. Laurel, N.J. | $1,500 | Middle Atlantic |
| 50 | Xerox Corp. (93) Stamford, Conn. | $1,500 | New England |
| 51 | J.C. Penney Co. (88) Plano, Texas | $1,500 | South Central |
| 52 | EarthLink Inc. (66) Atlanta | $1,500 | South Atlantic |
| 53 | Corning Inc. (71) Corning, N.Y. | $1,400 | Middle Atlantic |
| 54 | Nielsen Media Research Inc. (97) New York | $1,306 | Middle Atlantic |
| 55 | Caterpillar Inc. (62) Peoria, Ill. | $1,300 | North Central |
| 56 | Hewitt Associates LLC (83) Lincolnshire, Ill. | $1,300 | North Central |
| 57 | GMAC Insurance Holdings Inc. (91) Winston-Salem, N.C. | $1,300 | South Atlantic |
| 58 | Northern Trust Corp. (63) Chicago | $1,300 | North Central |
| 59 | LexisNexis Group (44) Miamisburg, Ohio | $1,250 | North Central |
| 60 | National City Corp. (74) Cleveland | $1,231 | North Central |
| 61 | DaimlerChrysler AG (82) Auburn Hills, Mich. | $1,225 | North Central |
| 62 | Health Care Service Corp. (21) Chicago | $1,200 | North Central |
| 63 | Miami-Dade County (60) Miami | $1,200 | South Atlantic |
| 64 | CNA Financial Corp. (87) Chicago | $1,200 | North Central |
| 65 | Apollo Group Inc. (38) Phoenix | $1,200 | Mountain |
| 66 | The Vanguard Group Inc. (57) Valley Forge, Pa. | $1,177 | Middle Atlantic |
| 67 | American Fidelity Assurance Co. (3) Oklahoma City | $1,165 | South Central |
| 68 | Qualcomm Inc. (6) San Diego | $1,111 | Pacific |
| 69 | Royal Caribbean Cruises Ltd. (16) Miami | $1,100 | South Atlantic |
| 70 | Northrop Grumman Corp. (86) Los Angeles | $1,100 | Pacific |
| 71 | Vision Service Plan (31) Rancho Cordova, Calif. | $1,069 | Pacific |
| 72 | Paychex Inc. (52) Rochester, N.Y. | $1,048 | Middle Atlantic |
| 73 | Temple University (64) Philadelphia | $1,000 | Middle Atlantic |
| 74 | Science Applications International Corp. (77) San Diego | $1,000 | Pacific |
| 75 | Eastman Chemical Co. (72) Kingsport, Tenn. | $1,000 | South Central |
| 76 | DTE Energy Co. (81) Detroit | $1,000 | North Central |
| 77 | Hogan & Hartson LLP (94) Washington | $1,000 | South Atlantic |
| 78 | State Street Corp. (89) Boston | $1,000 | New England |
| 79 | PHH Mortgage Corp. (23) Mt. Laurel, N.J. | $983 | Middle Atlantic |
| 80 | Assurant Solutions (19) Atlanta | $925 | South Atlantic |
| 81 | Aetna Inc. (96) Hartford, Conn. | $900 | New England |
| 82 | MasterCard International Inc. (40) Purchase, N.Y. | $818 | Middle Atlantic |
| 83 | Publix Super Markets Inc. (56) Lakeland, Fla. | $800 | South Atlantic |
| 84 | Discover Financial Services Inc. (55) Riverwoods, Ill. | $775 | North Central |
| 85 | Schneider National Inc. (61) Green Bay, Wis. | $730 | North Central |
| 86 | International Truck and Engine Corp. (67) Warrenville, Ill. | $700 | North Central |
| 87 | Infosys Technologies Ltd. (90) Fremont, Calif. | $682 | Pacific |
| 88 | Principal Financial Group Inc. (37) Des Moines | $634 | North Central |
| 89 | Mount Carmel Health System (35) Columbus, Ohio | $628 | North Central |
| 90 | BellSouth Corp. (43) Atlanta | $600 | South Atlantic |
| 91 | Regions Financial Corp. (100) Montgomery, Ala. | $554 | South Central |
| 92 | Quest Diagnostics Inc. (68) Teterboro, N.J. | $546 | Middle Atlantic |
| 93 | Burlington Coat Factory Warehouse Corp. (92) Burlington, N.J. | $500 | Middle Atlantic |
| 94 | Partners HealthCare System Inc. (42) Wellesley, Mass. | $442 | New England |
| 95 | Edward D. Jones & Co. (75) St. Louis | $410 | North Central |
| 96 | National Information Solutions Cooperative Inc. (45) Mandan, N.D. | $350 | North Central |
| 97 | Hilton Hotels Corp. (34) Beverly Hills, Calif. | $284 | Pacific |
| 98 | Universal Health Services Inc. (9) King of Prussia, Pa. | $200 | Middle Atlantic |
| 99 | Carlson Cos. (70) Minnetonka, Minn. | $135 | North Central |
| 100 | Nationwide Mutual Insurance Co. (53) Columbus, Ohio | N/A* | North Central |
| * N/A: Companywide, Nationwide spent more than $1.6 million and allocated 800 days for training in 2004. The company doesn't keep individual training records. SOURCES: Company-submitted surveys, company Web sites, Hoovers.com | |||