An analysis of the salaries of graduates of the Harvard Business School, which has just been completed, reveals that men who won high marks in the school are, on the whole, receiving salaries almost double those of the men who graduated with low grades. Questionnaires were sent out several months ago to members of the classes from 1920 to 1925, and of the 900 graduates approximately 47 per cent replied.

It was noted that a gradual increase in salaries had taken place from 1920 to 1925, whether the man in question was one or ten years out of the school. This rise was in the neighborhood of ten per cent. Finance heads the list as the most consistent produces of high salaries, especially for men from three to nine years engaged in that occupation. Teaching holds the lead as the high-paying profession for graduates up to two years out of the school, and passes finance in total salary when ten-year graduates are considered. Accounting, manufacturing, and marketing are grouped together, with statistics trailing the procession.

By this analysis salaries were found to grade up or down accordingly as the graduate had received a low pass, a plain pass, a high pass, or distinction. In the case of men a considerable number of years out of the school, those who had graduated with distinction have for the most part been receiving salaries double the ones obtained by former students who received a low pass on graduation.