Research indicates that 81% of Accountancy and finance firms say they are likely to find recruiting talent difficult during 2007 and that this situation is likely to get worse over the foreseeable future.Further research from Manpower UK reveals that 71% of employers feel that retaining talent will be the number one priority over the next few years. As a result HR management are being asked to increase their skills in reward management and retention strategies. The survey also reveals that the most common strategy being adopted by firms is to throw money at the problem by matching competitor’s salaries.However?in my?experience such a tactic is bound to fail. The reason is that the firms at most risk are SME’s and as a result there will always be someone else with more money. Another reason is talent rarely moves just for money and in addition a “one size fits all” retention policy is proved not to work. Dealing with Top Talent is more complicated that that. Instead BRC recommends the following: