The article discusses issues related to the offshoring of corporate functions. In spite of all complexities, experts believe that outsourcing selected functions, particularly content development and delivery, is the most popular. The two ways to outsource one's content development is by project or by processes that cut across projects. A study by Bersin & Associates found that the content development decision is generally based on the project model. The most common project characteristics that need for a partner include ones that are labor intensive, require minimum collaboration, permit flexible deadlines, target nonstrategic functions, and are large enough to justify the cost and time of project management. Research by Guarav Chadha and Nafay Kumail, the authors of "E-Learning," proves that to establish an effective learning outsource program, one must have well-aligned processes. The most important aspect of any effective offshore relationship is to treat the vendor as a true partner.