Business is a large tanning salon with 4,400 sq. ft. and 15 top-of-the-line tanning beds. The business was a start-up early in 2008 with a total investment commitment in excess of $500,000. In addition to a cash purchase price offering of $200,000 the sale also assumes the purchaser pick up the remaining payments of an equipment lease at $6,512.98 per month terminating on September 28, 2011. The leasehold improvements implemented by the owners were in the $170,000/$180,000 range and were professionally designed. Manufacturer's suggested retail price of the existing tanning equipment is about $390,000. This business will be of interest to the ownership of a tanning salon chain desiring to expand. Sales are estimated to be in the $200,000 range for the year 2009, the first full year of operation. Rent is $3,600 per month in a strip mall and utilities average about $1,000 per month. Payroll now runs about $3,000 per month with the owner working part time.