For the second quarter in a row, a ChangeWave Corporate IT Spending survey is pointing to a jump in business purchasing going forward – a clear sign that the U.S. recovery is gaining steam. ChangeWave Research is a service of 451 Research.

A total of 1,604 respondents involved with IT spending in their organization participated in the February 8-21 ChangeWave survey, which also focused on business demand for tablets, PCs and smart phones.

Report details include:

• 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
• Current Business Market Share: Mobile Operating Systems
• A Look at the Rise of the Apple iOS and Android OS in Business Market
• Tablet Penetration in the Corporate Market – including current and future demand for Apple (APPL) iPad, Samsung Galaxy Tab, Motorola Xoom (MMI), BlackBerry PlayBook (RIMM) and Amazon (AMZN) Kindle Fire tablets
• Comparison of Current Tablet Usage vs. Future Demand
• Preferred Wireless Service Providers among Business – AT&T; (T) vs. Verizon (VZ) vs. Sprint (S)
• A Look at Future PC Demand: Dell (DELL) vs. Hewlett-Packard (HPQ) vs. Apple (AAPL) vs. Lenovo
• Demand for Ultrabooks – including impact on Other Electronics Products

Overall Corporate IT Spending results include:

• Projected IT Spending Trends for Next Quarter
• A Look at ChangeWave's Key Leading Indicator: ChangeWave's U.S. IT Spending Forecast vs. S&P; 500 Index

The complete Corporate Smart Phone Report is available here.