The research found positive relationship between variables. The needs assessment identifies more than one training need,thet raining manager,working with management,prioritizes the training based on the urgency of the need(timeliness),the extent of the need(how many employees need to be trained) and the resources available. Based on this information, the training manager can develop the objectives for the training and development program. All three levels of needs analysis are interrelated and the data collected from each level is critical to a thorough and effective needs assessment.