The article discusses the common goal of the Top 40 Best companies in the U.S. for 2008. The passion of learning to provide employees with the effective tools, techniques and knowledge in the workplace describes as the main goal of the 2008 Best Award winners. These winners have proven to have the best of the best business strategies, learning culture and learning initiatives that encourage teamwork, leadership and growth. All organizations included in the top 40 BEST companies have a minimum of 300 employees and maximum of 425,000.