In this study, we have attempted to determine and compare the views of graduate and undergraduate college of business students pertaining to the skills and competencies needed for employment. A questionnaire was administered to graduate and undergraduate students enrolled in the college of business at Texas A&M University-Commerce. Three hundred and sixty undergraduate students completed the questionnaire and 153 graduate students responded. Both groups of students evaluated "integrity/honesty" and "good work ethic" as the two most important qualities needed for employment. Both the graduate and undergraduate students believed that "knowledge of a second language" and "extra curricula activities" were the least important qualities needed for employment. (Contains 1 table.)