For only the second time in two years, our ChangeWave Corporate IT spending survey shows a slowdown in the growth rate of U.S. corporate IT purchasing. While the downtick is partially seasonal in nature, it is occurring across companies of all sizes.

There are still positives, however, led by a surge in business demand for tablets. A total of 1,589 respondents involved with IT spending in their organization participated in the May 5-24 survey, which also focused on business demand for PCs and smart phones.

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 (MMI), Google (GOOG), 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. Motorola Xoom (MMI) vs. BlackBerry PlayBook (RIMM) tablets, among others
• Comparison of Current Tablet Usage vs. Next Quarter Demand
• Corporate Tablet Satisfaction Ratings
• Preferred Wireless Service Providers among Businesses – Verizon (VZ) vs. AT&T; (T)
• Corporate Tablet Usage Trends
• A Look at Future PC Demand: Dell (DELL) vs. Hewlett-Packard (HPQ) vs. Apple (AAPL)

Overall Corporate IT Spending and PC Buying 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 MOBILITY (MMI), RESEARCH IN MOTION (RIMM), VERIZON (VZ), HTC, Samsung

The complete Corporate Smart Phone Report is available here.

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