According to Morin (1999), the number of mergers since 1986 has increased from about 4,000 per year to almost 25,000 per year in the late 1990's. He goes further to say that 70% of mergers fail to achieve their added-value expectations. This is largely due to the inability of management to deal effectively with the people issues involved in mergers. Due to the significant increase in mergers as a growth strategy and the significant failure rate of this strategy, it becomes important to highlight how these human failings can be overcome. Labovitz states that to ensure a successful merger, you must have a 'good strategic case for this growth strategy and you must have good chemistry' (Business Intelligence 1999). Most mergers fail because they do not have this good chemistry. Lack of attention to the human aspects of mergers has led to the failure of many joining organisations. DeVoge (1999) states that two things are always evident in relation to the human issues in mergers. Firstly, organisations cannot do too much and secondly, too little will be done. If cultural and human factors are key to the success and survival of a newly created organisation, it is important that they receive due consideration. In light of the above, this study aims to examine theoretically what are these human issues that are not receiving due consideration and secondly, how can they be dealt with more effectively to enable a new culture to develop in the new organisation. This will involve an examination of organisational culture and the four stages of the merger process. Examination of the recent public sector merger which created Enterprise Ireland will be presented. The objective of this study is to examine how those human issues that were identified through desk research were addressed in this merger.