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This case looks at the human resource restructuring exercises taken up by Coca-Cola and Dabur in the late 1990s. The case essentially brings out the different circumstances that led to the restructuring and the repercussions of the exercise. The case is designed to make students appreciate the diverse circumstances that led to the HR restructuring exercise at Coca-Cola and Dabur. Besides understanding the necessity of restructuring an organisation''s human resources, students should understand the contrast between the restructuring at the two companies. At the end of the case discussion, students should have grasped the following issues: (1) how Coca-Cola''s problems led to a massive organisational restructuring exercise, with HR as the focal point; (2) Dabur''s endeavour to become a fast moving consumer goods major, which necessitated organisational restructuring with HR changes as the pivotal aspect; and (3) the details of the restructuring exercise. The case is intended for MBA/PGDBM level students for the human resources elective.