One of the key influences on line managers’ attitude to HR activities is the extent to which they perceive it to be considered important by the organisation. In addition to level of importance given to HR at the hotel level, line managers were asked to assess the importance of HR as a general business activity by rating the level of importance attached to HR by the organisation, with 5 being essential and 1 unimportant. Line managers consider that great importance is attached to training and development by unit managers (M=4.20) and the hotel HR manager’s role in supporting you in carrying out HR activities (M=4.13), with less importance being given to head office support (M=3.91) and training & development expenditure compared with capital expenditure (M=3.73). However, 98% of general and deputy managers felt that senior managers and directors at regional and head office put importance on training and development. These results indicate that line managers other than general/ deputy managers consider that HRD is not viewed as being of strategic importance in Hilton (McCracken and Wallace, 2000), but is considered to be important at unit level. The target driven nature of Esprit could influence this view.