Sum m ary. A m enities are regar ded as increasi ngly im porta nt to the locatio n decisio ns of certai n types of ® rm . Y et they are ofte n ignored in economic develo pm ent researc h because of the assumption that they attrac t only w orkers, and that this w orkforce, in turn, attract s ® rm s. This paper argues for a reduced form m odel of the im pact of am enities on corporat e locatio n. W hen testing such a m odel at the intra-metropolita n scale , it w ill be necessar y to m easure am enities not only at the potential worksite, but also w here em ployee s are likely to live . This paper tests such a ® rm locatio n m odel using a sam ple of m unicipalities in northern New Jersey . R esults support the hypothesis that ® rm s evaluate certai n am enities with respect to the likely residential locatio ns of their em ployees .