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* Key Points: Top performing companies agree on the importance of a highly robust and flexible IT infrastructure. Top performing companies look at Architecture and IT Infrastructure not as a cost, but as an investment Newcomer to the airline business, JetBlue, was one of the few carriers that had a string of highly profitable quarters in 2001 and 2002. You may recall that the U.S. Airline industry collectively lost $7.7 billion in 2001 (Source: CIO Magazine)--which was not entirely the result of 9/11. JetBlue measures their IT investments in terms of cost per available seat mile (CASM). In 2002 JetBlue’s CASM was 25% less then the average of the major carriers. As their President Dave Barger observed, “IT is definitely the enabler.” Clearly, JetBlue benefited from not being tied to legacy systems. A modern, well architected IT infrastructure allowed them to drive operational costs down and at the same time innovate in the areas of customer service. Compare the IT infrastructure sophistication and investments of WalMart to Kmart. Kmart attempted to implement supply chain application software, then decided to pursue process re-engineering first, then ended up spending on more application software than could be justified and did not provide benefits quickly enough. Four CIOs left during attempts to overhaul a promotion process that whipsawed constant fluctuation in demand. Careening toward bankruptcy, Kmart wrote off $100 million in software. WalMart, on the other hand, reported record sales ($244.5 billion) in 2003 and record earnings ($8.0 billion) in one of the most difficult business years in recent history. A significant measure of WalMart’s success has come from its investments in supply chain and inventory management infrastructure which allows, for example, its suppliers to view and manipulate inventory levels of their products in the warehouses. WalMart provides themselves on the strenght of their standardized IT platforms. NASDAQ has become the world’s large