The study seeks to characterise management in Spain in general. It seeks to explain, within a social cultural framework, how management in Spain differs in values and structure from that in the United Kingdom. The basis of the study is empirical evidence largely derived from interviews with managers practising in Spain. The study concludes that there are underlying similarities in management values across regions and' industries in Spain that are different from those prevalent in Britain. Of special interest are the prioritisation of human individual values, the nature of the authority structure and the principal methods of communication which managers choose to employ.