Competitors and others have long speculated as to the exact content of the attribution model used by the Frank Russell Company, which the renowned investment manager and consultant has understandably guarded as a proprietary tool.  When the author's colleagues asked if we'd like to be the first to reveal those details by publishing a paper by David Carino, creator of the much talked about attribution model, we gratefully accepted.  Its inclusion in our journal is even more appropriate now that Russell and Mellon Bank Corporation have launched a joint venture, Russell/Mellon Analytical Services, to provide performance measurement tools and services. (Due to the obvious identity of the author's company and because we wanted to keep this topic a surprise, we broke from procedure by not presenting this manuscript to our referees for review.)