INTRODUCTIONMany companies in the United States and beyond are resorting to developing their business overseas. This is due to numerous factors such as the ability to reduce costs through cheaper construction materials or labor, which leads to increasing revenue, operating under more favorable tax and labor laws, and expanding one's market, just to name a few . The Walt Disney Company was one of those many American organizations to expand onto foreign soil. His first venture abroad proved to be such a success that the decision was made to expand further abroad. This subsequent overseas expansion effort, dubbed Euro Disneyland, did not prove to be the successful venture its creators expected. Euro Disneyland, a theme park consisting of an updated, state-of-the-art Disney's Magic Kingdom, is a subsidiary of the Walt Disney Company located outside of Paris, France, and has experienced numerous complications since its inception. Because Walt Disney Company executives were determined to adhere to American philosophies, they did not thoroughly investigate all aspects of the European environment. This failure to properly research led Walt Disney Company executives and visionaries to build the theme park of their American dreams on foreign soil with little to no regard for the practical realities of the physical, financial, and/or cultural environment of the site chosen. More specifically, the Walt Disney Company's biggest mistakes were its overly ambitious plans to develop the site, as well as Euro Disneyland's financial structure itself, which depended on a highly optimistic financial scenario with little room for hiccups" (Gumbel & Turner, 1994, p.A12).These massive oversights have contributed to the problems faced by Euro Disneyland As a company planning to expand abroad, it is useful to study the history of companies that have previously developed in other countries. For example, studying the Walt Disney Company's venture in France will allow other companies to learn from the Walt Disney Company's experiences. Recognizing, understanding and avoiding its mistakes will allow a company entering a new country to have greater opportunities success Reviewing the Euro Disneyland venture from the site research investigation to today's operation will be beneficial to a company considering overseas expansion. THE HUMAN RESOURCES CONNECTION The human resources professional is often involved in determining the optimal site for a company and is responsible for many other aspects of international expansion, such as site cultural assessment, personnel selection, training, development, compensation and evaluation, to name a few.