Here's a list of the top 10 most admired U.S. companies, as polled by Fortune in the magazine's annual survey. Also included is a list of the 10 least admired, according to the survey.

The first number is this year's ranking, the second (in parentheses) is the company's rank last year. Fortune said those polled were asked to rate the 10 largest companies in their own industry on eight attributes of reputation, using a scale of 0 (poor) to 10 (excellent).The top 10 most admired companies:

1 (1) Merck (pharmaceuticals) 8.87.

2 (2) Rubbermaid (rubber products) 8.41.

3 (6) 3M (scientific/photographic equipment) 8.18.

4 (7) Philip Morris (tobacco) 8.15.

5 (9) Wal-Mart Stores (retailing) 8.12.

6 (12) Exxon (oil refining) 8.05.

7 (14) PepsiCo (beverages) 8.04.

8 (9) Boeing (aerospace) 8.03.

9 (12) Herman Miller (furniture) 7.99.

10 (11) Shell Oil (oil refining) 7.96.

The 10 least admired companies:

305 (306) Financial Corp. of America (savings institutions) 1.82.

304 (296) Gibraltar Financial Corp. (savings institutions) 3.34.

303 (301) Texas Air (transportation) 3.67.

302 (294) Meritor Financial Group (savings institutions) 3.70.

301 (304) BankAmerica (commercial bank) 3.82.

300 (303) LTV (metals) 3.88.

299 (n/a) Goldome (savings institutions)4.08.

298 (298) Control Data (computers, office equipment) 4.17.

297 (291) Manufacturers Hanover (commercial bank) 4.18.

296 (299) KaiserTech (metals) 4.21.