The business is solid and healthy!  We sell and install Heating, Air Condition and Water Heating Units. We are a sales office; and the buyer needs no HVAC experience.  For the past 4 years we have cashed flowed at least $250,000/yr.  2008 was $285,000. We are recession proof; people must have heat and A/C.  We “sell” HVAC efficiency.  With gas and oil at recent peak prices people are interested in unit efficiency to save money.  In this economy people are not moving, they are staying put. As a result, they will invest in their home by replacing all 3 units. We sell “cost savings”!  We do not do new home installs, just retrofits, as this is where the best margins are. Gross profit is 35-45% on all sales. The owner loves the business and would like to stay on in a sales capacity.  He is 100% confident that he can increase sales to $2MM in 2009 and $3MM in 2010, if he just sells and get someone to run the office and operations. He is bogged down in wearing both hats – prefers to just sell! Seller will to accept an earn out on the seller carry. We are the #1 agent for a large national warrantee company and they provide us 7-10 new leads/day.  We earn $18k/mo. in steady reoccurring revenue from warrantee work.  After, 7 yrs in business we have a solid reputation with our vendors and customers and a great Brand.  Better Business Bureau = A+ rating! Our unique sales model is so effective that we close 75-80% of all prospects vs. the industry.