GOOGLE'S famous employee perks - from providing 'nap pods' for a quick break during the day to allowing engineers to spend 20 per cent of their work time on side projects that may spark new ideas - have given the Internet leader the best reputation in corporate America, according to a study released yesterday.

On the other hand, the American airline industry, which has cut employee pay while raising fares and tacking on fees for formerly free services such as meals and checked bags, saw its popularity tumble, the annual Harris Interactive Reputation Quotient poll found.

Known for treating workers well, Google claimed the No. 1 spot from Microsoft Corp, which fell to No. 10.

'The ratings they get focus on how they treat their employees and their workplace environment,' said Mr Robert Fronk, senior vice-president at New York-based Harris.

'They absolutely get tremendous credit for the social responsibility, which for them is also linked with their vision and leadership.'

The airline industry, on the other hand, suffered from a perception of treating both the public and its employees poorly, Mr Fronk said.

The percentage of respondents whose rating towards it was favourable fell to 26 per cent from 31 per cent last year ' the sharpest drop of any of the 11 industries counted.

The poll, rating the reputations of 60 top United States companies and corporate America at large, was conducted in two waves.

Harris selected the 60 companies in July and August last year, when it asked 7,105 Americans to name two firms that stood out in their minds for having very positive or very negative reputations.

Then in February and March this year, pollsters turned to 20,477 respondents who rated the 60 companies on 20 attributes, including emotional appeal, the quality of their products and social responsibility.

Rounding out the top 10, from second to ninth, were health-care company Johnson & Johnson, chipmaker Intel, food companies General Mills and Kraft Foods, billionaire Warren Buffet's investment and insurance enterprise Berkshire Hathaway, diversified manufacturer 3M, soft-drink giant Coca-Cola and Japanese car-maker Honda Motor.

Reputation is important, Mr Fronk noted, with respondents saying they were more likely to buy products from, invest in or welcome into their communities firms that they view favourably.

Overall, the survey found that 51 per cent of respondents believed that corporate America's reputation had deteriorated, while 11 per cent said it had improved.