One of the challenges that faces business and education leaders today is creating an environment in their workplaces and classrooms that is conducive to the "New Realities of Learning." Social capital is a third asset that should be added to the list of key competitive advantages that includes knowledge and human capital. Social capital refers to the quality and depth of relationships among people in any community, a school or an office, a factory or a laboratory. It accrues in each community and organization only to the extent that people share a common sense of trust, loyalty, and values. Since business is struggling with the new realities of learning as well as the old, business has much to share with students about the world they will face when they enter the workforce. This refers not necessarily only to changing technologies, but more to the distinct cultural competencies and diversity that employees have to offer. Business education partnerships are mutually beneficial. They deepen common values and trust--social capital--within the communities businesses serve. The business sector does not have all the answers or all the resources to meet the challenge of the "new realities" of learning. It does, however, have the resources of competent, creative social capital--bright and caring employees who are eager to share with teachers and students in their communities. (YLB)