Employers' motivations for getting involved in school-to-work internships and their perceptions of the quality of work-based learning placements were examined through a telephone survey of 334 employers participating in 5 school-to-work programs (2 in New York, 2 in Pennsylvania, and 1 in Michigan) and a matching sample of 323 establishments not participating in school-to-work. The most important motivation for employer participation in school-to-work was philanthropic; however, a substantial minority of firms said self-interested motives were most important. Large firms were much more likely than smaller firms to provide internships. For-profit establishments constituted just under half the participating establishments but 90% of the comparison firms. Both participating and nonparticipating employers were much more concerned about the costs of training students than about the direct costs of paying students. Most internships provided by the five programs were in a diverse group of occupations, including health, education, and business services. Most participating firms provided a mentor and claimed to document and assess student learning on the job. On average, the internships lasted nearly 23 weeks, with students spending about 14% of their time on job learning. Public and nonprofit organizations tended to provide higher-quality internships; however, the not-for-profits have internships with the shortest learning times. (MN)