This article discusses training overheads in the organizations. The cost of training in an organization depends upon many factors such as, kind and nature of firms, the objectives of the organization. There are umpteen reports from where the data can be cited in this reference like Fortune 500 companies, award winning firms for enterprise learning, similar industry companies and ASTD's Benchmarking Service data. According to Brenda Sugrue, ASTD's senior director of research, external benchmarks help in comparing the training expenditure of the organization with that of other organizations.