Three undergraduate degrees (in Accounting, Business Studies and Commerce), developed at different times by different departments at Napier Polytechnic in Scotland, introduced a common first year curriculum in 1987-88. For some time the Polytechnic had recognized the need to increase flexibility between courses and to provide students with the maximum number of choices and progression routes, and the initial proposal to develop a common first year was submitted for discussion in September 1985. A faculty progress review committee was established that year, and in subsequent years working parties and student representatives were also involved. In the end a compromise was adopted with agreed upon structure, assessment procedures, exemptions, and elective subjects. A statistical analysis of examination performance, comparing the progress of students following the common curriculum since 1987-88 with those involved in the separate degrees in Sessions 1984-85, 1985-86 and 1986-87 found that there was no statistically significant difference between pass rates in the 3 years prior to and the 3 years after the introduction of the common first year. However, benefits have included improved introduction to information technologies, a broader base and lighter work load for Accounting students, and a more rational structure between the three degrees. The paper includes three tables and four references. (JB)