This study investigated how and when foreign language competence makes a difference in the international operations of U.S.-based corporations, what skills are required, and how companies access them. Thirty-two interviews were conducted in nine companies of varying size and type, with people representing a variety of perspectives in human resources, training and development, line international management, technical, client service, strategic planning, public affairs, and top management (small companies) functions. Most of the people interviewed had served abroad for their firm. Questions focused on foreign language needs within the firms and on relations with outside parties, including joint venture partners, customers, distributors, suppliers, and foreign governments. This report summarizes the findings on the needs of small and medium-sized companies vs. large multinationals, the employment levels at which foreign language skills are important, the types of work calling for foreign language skills, at what locations foreign languages are needed, what skills are necessary, foreign language skills in hiring and career advancement, the use of U.S. expatriates and foreign nationals, corporate use of interpreters and translators, corporate foreign language training, the Japanese market, and the future trends in foreign language needs. A brief bibliography is included. (MSE)