ChangeWave's latest corporate spending survey shows there is one big winner in the business smart phone market this quarter – the Google (GOOG) Android Operating System.

At the manufacturer level, HTC and Motorola are major beneficiaries of the huge increase in corporate demand for the Android OS.

The ChangeWave survey of 1,601 respondents who are involved with IT spending in their organization was conducted August 9-19.

Report Details Include:

• Current Business Market Share: Mobile Operating Systems
• Winning and Losing Smart Phone Manufacturers – including HTC, Motorola (MOT), Apple (AAPL), Research In Motion (RIMM) and Palm (PALM), among others
• Current Business Smart Phone Market Share – Leading and Lagging Manufacturers
• Business Smart Phone Planned Buying Trends: Next 90 Days

The survey results are far grimmer when it comes to overall IT spending.

For the first time in nearly two years, a ChangeWave IT purchasing survey shows a pullback occurring in corporate spending – both in the current quarter and for the next 90 days going forward.

Additional findings include:

• Projected IT Spending Trends for Next Quarter and the Current Quarter
• Spending Levels for IT Vendors – including Cisco (CSCO), Microsoft (MSFT) and Dell (DELL)
• Leading and Lagging IT Spending Categories – including PCs, Servers, and Operating Systems
• A Look at Future PC Demand: Dell (DELL) vs. Hewlett-Packard (HPQ) vs. Apple

Companies in the Report:

APPLE (AAPL), GOOGLE (GOOG), HTC, MOTOROLA (MOT), PALM (PALM), RESEARCH IN MOTION (RIMM), CISCO (CSCO), DELL (DELL), HEWLETT-PACKARD (HPQ), MICROSOFT (MSFT)

*NOTE: ChangeWave's Business Smart Phone survey is conducted quarterly, and the full series of four reports is available here.