ABSTRACTThis paper reports on some exploratory research that relates to profitability in professional services as affected by strategic marketing/management factors. Cross-sectional results from seventeen professional service segments were analyzed using available census and association delta. In the overall sample, relative market share had a positive influence in profitability; revenue/employee and asset/sales ratios, on the other hand, had an apparent negative impact. Further, business to business and consumer services appeared to show statistically significant differences in profitability. Base levels of profitability appeared approximately 10 percentage points higher in the business to business sector. Increased market share had a positive influence in business to business markets, but a negative influence in consumer segments. Managers should find these results an interesting framework against which to compare profitability of present businesses.