INTRODUCTIONMany companies in the United States and beyond resort to expanding their operations overseas. This is due to many factors such as the ability to reduce costs through cheaper construction materials or labor, which leads to increasing their income, operating with more favorable tax and labor laws and expand their market, just to name a few. The Walt Disney Company was one of many American organizations to expand overseas. Its first venture abroad proved so successful that the decision was made to continue its expansion abroad. This next experiment in overseas expansion, named Euro Disneyland, did not turn out to be the success its creators anticipated. Euro Disneyland, a theme park consisting of an updated, state-of-the-art Disney's Magic Kingdom, is a subsidiary of Walt Disney. Company located outside of Paris, France, and has experienced many complications since its inception. Because Walt Disney Company executives were determined to adhere to American philosophies, they did not thoroughly study all aspects of the European environment. This inability to do adequate research led the executives and visionaries of the Walt Disney Company to build their American dream theme park on foreign soil with little, if any, concern for the practical reality of the physical, financial and/or environmental environment. or cultural of the chosen site. More specifically, the Walt Disney Company's "biggest mistakes were its overly ambitious site development plans, as well as the financial structure of Euro Disneyland itself, which depended on a very optimistic financial scenario that left little room for change." problems” (Gumbel & Turner, 1994, p.A12). These massive oversights contributed to the problems at Euro Disneyland. As a business considering expanding overseas, it is helpful to study the history of companies that have previously expanded to other countries. For example, studying the establishment of the Walt Disney Company in France will allow other companies to learn from the experiences of the Walt Disney Company. Recognizing, understanding and avoiding their mistakes will allow a company establishing itself in a new country to have a greater chance of success. Examining the Euro Disneyland project from site research investigation to current operation will be beneficial to a company considering overseas expansion. THE LINK TO HUMAN RESOURCES The human resources professional is often involved in determining the optimal location for a business and is responsible for many other aspects. for international expansion, such as site cultural assessment, employee selection, training, development, compensation and evaluation, to name a few.