The failure of IS development projects remains a relatively understudied phenomena in organizations. Much of the early work on project failures has focused on understanding the IS view of project failure. In this preliminary study, we report on 19 in-depth interviews with managers of failed projects. By using group conflict theory as a lens to analyze the IS/client relationships during and after project failure, we are able to show that IS managers rarely apportion any blame to themselves and their group, but rather prefer to blame either situational factors or their clients.