February 2000 This sample business plan has been made available to users of Business Plan Pro™, business planning software published by Palo Alto Software. Our sample plans were developed by existing companies or new business start-ups as research instruments to determine market viabili ty, or funding availabil ity. Names, locations and numbers may have been changed, and substantial portions of text may have been omitted to preserve confidentiality and proprietary information. You are welcome to use this plan as a starting point to create your own, but you do not have permission to reproduce, publish, distribute or even copy this plan as it exists here. Requests for reprints, academic use, and other dissemination of this sample plan should be emailed to the marketing department of Palo Alto Software at m[email protected]. Copyright Palo Alto Software, Inc., 1995-2002