Bangladesh has competitive advantage in the field of human resources. It offers a substantial manpower reserve-skilled, unskilled, educated and otherwise. There is a good supply of relatively low cost labor in the country, which is also trainable. Many of them have a working knowledge of English language and possess the basic skill required by industries. Of late, there is an increasing supply of professionals, technologists and other middle and low-level skilled workers. They receive technical training from universities, college, technical training centre, polytechnic institutes etc. The expenditure incurred by an employer to train his employee is exempted from income tax. The amount of remittance of Bangladeshi employees working abroad is quire mentionable.