AbstractPerhaps it is an understatement to say that merging two large companies, one predominantly American and the other British, is difficult. Moreover, a merger of such magnitude takes time. This article is, therefore, a “progress report” of the merger that officially began in July of 1989 between the former SmithKline Beckman corporation with the former Beecham, plc. The authors provide suggestions and some guidelines for what facilitates an effective merger, describe the process that has occurred thus far (with particular emphasis on the establishment of values and leadership practices for the desired merger culture), and conclude with the overall model that frames the culture initiative and change eff