Culture as a term often remains intangible. In fact, many consider culture as something that can only be felt and not quantified. Corporate culture is something similar to organizations. It is unknown what exactly must comprise within the same. Thus measuring its ROI becomes almost impossible. However, efforts are on to somehow define and assign numeric value to corporate culture. In a book title Corporate Culture and Performance the writers, Kotter and Heskett give evidence on how there was exponential rise in profits for organizations such as HP, Xerox and Nissan after this exercise was conducted. The benefits derived from corporate training programmes will increase manifold if there is clarity on the investment and returns expected.