Google, a seven year old internet communications and technology company based in Mountain View California, tops this years 100 Best Companies to Work For® list. With over 440 companies applying for spots on this year's ranking of the nation's best employers, what sets Google apart? It could be the food - eleven gourmet restaurants on their Mountain View campus that 100 Best list co-author Milton Moskowitz says are incomparable to anything he's ever seen at another company. It could be the special and unique benefits (see sidebar) that include opportunities, to learn, grow, travel, and have wildly zany fun during the work-day. It could be the more thoughtful offerings provided to Googlers such as a $500 take-out meal fund for new parents, opportunities to ask the founders about their vision for the future of the company, or a chance to be involved in significant community service. Yet, it is really no one of these items. Google is the grand sum (and more) of all these unique "parts" that together create an incredible workplace. It is the Google culture that has vaulted this company to the Number 1 position on the 2007 100 Best Companies to Work For® list.