In the Fall of 2001, the Manufacturers Alliance/MAPI surveyed senior financial officers at member companies on past and current dividend policies. The results can be found in Dividends: Policies and Trends in Manufacturing Companies, which provides information about the factors that motivate and drive a company�s dividend policies. The results suggest that dividends may indeed be making a comeback of sorts. The responses of 35 financial officers at some of the nation�s leading manufacturing firms, along with analysis of the survey coordinator, give an inside look at the dividend issue.