This thesis analyzes the issues large corporations face as they attempt to attract and retain international talent. The primary purpose is to describe and interpret the results of a survey which was administered to twenty-two human resource managers in multinational corporations with headquarters in the United States. The frequency of certain responses will lead to conclusions about how human resource managers attract and retain foreign employees. These results are analyzed and compared with published information concerning these issues. In reviewing the responses to the surveys, various issues will be addressed including why U.S. employers may choose to hire foreign employees, how they attract them to live in the U.S. and work for their company, how visas are obtained, cultural issues facing managers and foreign employees, and how employers can effectively retain foreign employees.