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In the current though economic climate, outsourcing has moved from being a good idea to a business necessity. With an annual growth rate of 16 percent, global outsourcing spending is expected to touch US $5.1 trillion by the end of 2003. Within this pie, the outsourcing of services--in activities such as humna resources, finance and accounting--is witnessing the fastest growth.

Although large companies, such the FORTUNE 500 list of compnies, do most of the outsourcing spending today, smaller and mid-size firms are latching on to this "mega trend" as well.

"If a foreign country can supply us with a commodity cheaper than we ourselves can make it, better buy it of them with some part of the produce of our own industry, employed in a way in which we have some advantage."