By almost anyone's measure, the 40 finance executives assembled here are standouts. Under the age of 40, they have all achieved positions of responsibility at sizable organizations. They are the young guns that Wall Street and executive recruiters expect one day to be among the next crop of captains of industry. Their mettle as finance executives has been tested by the current economy, and their careers have survived and even managed to thrive. This list is by no means definitive, but Treasury & Risk Management magazine hopes it provides a promising glimpse into corporate America's future.

Albertson's Inc.

Felicia D. Thornton, 38

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