We propose a program of observational studies using the ISO SWS that will address the question of what powers the ultraluminous infrared galaxies. These objects,discovered in the IRAS all sky survey, represent a new class of sources having the luminosity of quasars, and are more numerous than "classical" quasars. We propose to study line ratios of the infrared fine structure lines of [NeII], [NeIII] and [NeV] to provide constraints on the possible presence of an embedded Active Galactic Nucleus. This program will distinguish between starbursts and dust enshrouded quasars as the ultimate power source of these objects and thus address the question of whether there is an evolutionary connection from ultraluminous infrared galaxies to optical/UV quasars.