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This article presents the findings of a central Florida study of lodging and restaurant managers as well as entry-level workers who were graduates of hospitality management programs. It provides a theoretical construct as a basis of the methodology employed. The article then reports the findings of perceptions of desired knowledge, skills and abilities, and attitudes associated with entry-level employees. It further compares desired levels of preparation for entry-level positions in the industry as reported by respondents of both groups. Finally, the authors present conclusions and implications for central Florida practitioners and educators.