Unpaid internships seem like a necessary hurdle on the road to employment, but there are a few internship positions that have generous stipends. Here are the 12 companies that pay interns the most.

1. IBM pays interns $18.00 per hour.

2. Accenture, the global consulting management firm, pays its interns $21.00.

3. Ernst & Young pays interns $22.00 an hour. Plus, the Academy Awards are one of their clients.

4. The two pharmaceutical companies, Merck and Schering-Plough, offer $22.20 per hour to interns.

5. PricewaterhouseCoopers, the accounting firm, pays $23.75 per hour to their interns.

6. At KPMG, another accounting firm, interns earn $24.80.

7. Deloitte & Touche pays interns $24.50, plus was voted the No. 1 place to intern by BusinessWeek in 2009.
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