For the second survey in a row, our ChangeWave Corporate IT Spending survey is pointing to an uptick in business purchasing going forward. Moreover, the 2nd Quarter outlook represents the second best reading of the past three years.

The February 8-21 ChangeWave survey focused on business demand for smart phones, PCs and tablets. A total of 1,602 respondents involved with IT spending in their organization participated in the survey.

Report details include:

• Current Business Market Share: Mobile Operating Systems
• Winning and Losing Smart Phone Manufacturers – including Apple (AAPL), Research In Motion (RIMM), HTC, Motorola (MOT), and Samsung, among others
• Business Smart Phone Planned Buying Trends: Next 90 Days
• A Look at the Rise of the Android OS in Business Market
• Tablet Penetration in the Corporate Market – including current and future demand for Apple iPad vs. Hewlett-Packard (HPQ) vs. Dell (DELL) tablets, among others
• Comparison of Current Tablet Usage vs. Next Quarter Demand
• Corporate Tablet Satisfaction Ratings
• Preferred Wireless Service Providers among Businesses – Verizon vs. AT&T;
• Corporate Tablet Usage Trends
• A Look at Future PC Demand: Dell vs. Hewlett-Packard vs. Apple

Overall Corporate IT Spending results include:

• Projected IT Spending Trends for Next Quarter and Current Quarter
• Leading and Lagging IT Spending Categories – including PCs, Servers, and Operating Systems

Companies in the Report:

APPLE (AAPL), AT&T; (T), DELL (DELL), GOOGLE (GOOG), HEWLETT-PACKARD (HPQ), MOTOROLA (MOT), RESEARCH IN MOTION (RIMM), VERIZON (VZ), HTC, SAMSUNG

The complete Corporate Smart Phone and IT Spending Report is available here.

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