Lure of cost-savings and other incentives are prompting more organizations to outsource their entire learning function or large portions of it. At a new facility at south of Denver, Colorado a corporate learning activity is afoot. More than 100 people are developing curricula and courseware, handling newsletters for students, answering helpdesk telephone calls from inquiring learners, devising certification tests and supporting a variety of students from around the world. The complex is officially known as Accenture Learning Content Development Center of Excellence.