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The article discusses sociological aspects of the prestige attached with different occupations with reference to comparative sociology. Several studies conducted in the U.S. before 1940 were apparently directed to the problem of determining whether in fact there was a general ranking of occupations which the American public would recognize. Even if Philippines society is not highly industrialized it is clear that after many years of Spanish, American, and some Japanese occupation, it is a society which is ordered in terms of a modem productive system and the same appropriate general set of values and motivations permeate the system. In a study amongst 214 graduates and students of Business Administration at the Bombay University, Bombay, India, it was found that there was a high degree of agreement in the social grading of occupations in England and India. The subject people in certain "colonial" societies, within certain limits, evaluate occupations in the same general way as respondents in more fully industrialized countries do. They do this in spite of the fact that there is usually a considerable cultural gap between the subject people themselves and their colonial rulers.