Shifts in the enrollments and curricula of two-year colleges over the past 15 years have underscored the need for community college educators to develop a synthesis of career-occupational and liberal arts education. This task is especially important given the career-oriented goals and employed status of most community college students, the essential skills and abilities which liberal education can contribute to career advancement, and the inability of a liberal education alone to promote a full, productive life. Within this framework, a month-long summer institute was sponsored by the Community College Humanities Association to bring together teams of business and humanities faculty from 22 community colleges across the country to discuss ways of integrating business education and the humanities. Each team developed a rationale for implementing this integration at its home institution. These rationales fell into three broad categories: (1) the value inherent in the study of business and the humanities; (2) the value which integrated studies has for the individual, and (3) the value of integration for business, the individual, and rationale statements developed by institute participants which show the need for such integrative projects and the value which participants attach to the synthesis of business and humanities education. (HB)