Google, Inc. (NASDAQ: GOOG) and Apple, Inc. (NASDAQ: AAPL) were named as two of the top companies in customer satisfaction recently by an ACSI index released out of the University of Michigan. This is the same study that pounded U.S. automakers in favor of foreign auto brands.

In the index that measured e-business companies, two of the most powerful brands in technology rose to the top. It's no surprise Apple made the top of the list, with its capability to mesmerize iPod, iTunes and iPhone customers. The company is also selling more Macintosh computers than ever -- and customers are buying them as fast as Apple can make them.

It's also hard to think that any web company can catch Google. The world's largest internet search company has such a large first-mover advantage that it's next to inconceivable that any competitor will be able to offer a better product in such a way that Google will lose a decent chunk of market share. It, along with Apple, has an extremely high customer satisfaction rating. Even if there are better products, perception is reality -- and the perception is that Google offers the information as fast as it can and connects the searcher with the information they need, and with quality.

At least two U.S. brands top their respective list, while U.S. automakers slide further down the pile of irrelevancy in a changed age of fuel efficiency and the perception of better foreign brand auto quality.

The latest American Customer Satisfaction Survey by the University of Michigan will come as a pleasant surprise for the IRS. It shows that the public now loathes it less than they do America's airlines. In the results just announced, the airline industry received a customer satisfaction rating of 63, continuing its steady twelve-year decline. The IRS, on the other hand, received a 65 from individual taxpayers.

I suspect the difference is that the IRS frisks us electronically, lets us keep our nail files, and even its worst berths in Leavenworth include a little elbow room and access to a toilet. The IRS doesn't care if, after they've fleeced us, we stand up and shout in pain. Try that on a Sarcophagus Airlines flight and you'll end up at the bottom of an air marshal pile.

Contrary to the common assumption that customer service is passé, some industries actually have seen a gradual improvement in their customer satisfaction ratings. The accommodations and food services sector has climbed over 5% in the past 10 years, to 75.7. Among fast food chains, Wendy's Int'l (NYSE:WEN) leads with a score of 78, while McDonald's (NYSE:MCD) comes up last at 64.

I wasn't sure what to make of this study when I read it: Americans don't get emotional support from their banks. It seems that Americans don't feel that banks understand them, nor appreciate their business. I didn't think anyone needed a study to determine that; ever since I can remember, consumers have been complaining about banks.

There's another side to this study that concludes that bank customers can be hostile because of their dissatisfaction. Well, that isn't surprising either. Have any of these researchers ever stood in a bank line, ever needed to perform a transaction that took hours to complete, ever been charged an arm and a leg for a service that seemed routine?

Well, despite its predictability, it seems that International Business Machines Corp. (NYSE:IBM) has decided to study this via its IBM Global Business Services consulting division. While the study found that 52% of the respondents thought their banks' technical abilities were good, only 26% gave that rating when it came to "emotive attributes" such as "values my business" or "employees listen and follow up" or "makes relevant offers."

IBM wanted to see how happy customers are since they assumed that customers would be more wiling to stay with the bank and expand their business if they were happy with it rather than if they were not. But I say that it doesn't really matter since all banks are pretty much the same -- whether it be Bank of America (NYSE: BAC), Wachovia Corp (NYSE: WB), Citigroup or JP Morgan Chase & Co. (NYSE: JPM). I would expect to get the same "non-appreciative" service in all banks. The hassle of opening up more accounts in other banks or moving them around would usually make me stick with my long-time bank despite my issues with my bank. And of course, the study supports that too, with only 24% considered "advocates," while 39% are "apathetic" and 37% "antagonistic."

For some reason, it seems IBM was surprised by these last results and the lesson for banks the consulting service would recommend is to re-evaluate customer satisfaction and what brings it about.

I wonder whether IBM's recent foray into the banking industry in China along with Citigroup, Inc. (NYSE:C) has anything to do with IBM's decision to study the matter. I hope that China's Guangdong Development Bank's customers would be more satisfied than their American counterparts (should IBM and Citigroup win the bid of course).

Apple ended the day at $67.98, up $1.53, a nice 2.3% increase in the price. No doubt increased confidence is returning as analysts like that at Merrill Lynch state their belief that Apple's stock options issues seem contained and won't drag the company down.

Meanwhile Apple once again ranks first in customer service satisfaction for personal computers. This is Apple's third straight year on the top of the index, although Dell computers is nipping at Apple's heels. This satisfaction comes despite iPod issues and MacBook discoloration concerns by customers.