Day care for children of working parents in the United States is labeled a "market failure" where supply and demand meet at a level that is substandard to almost all consumers. In this study of the issue of corporate child care, barriers to entry are discussed and a list is given of the range of service firms could consider. Among the barriers described is a value system that masks a hidden or blatant sexism blended with a lack of understanding of emerging lifestyles. The costs for an onsite child care facility are described as a barrier, as well as the issue of liability. While there is a question of equity, most workers recognize that all benefits are not used equally by employees. Among the benefits considered, employee morale, community health, public relations, and recruiting and retention of employees are considered. (JD)