Business is an on-line retailer started by owner in 1999. Product line first developed with a halloween concept, has been continually expanded over seven years and has grown to 4,000 items. Seasonal activity is strongest in the fourth quarter including the Thanksgiving and Christmas holidays (about 40% of sales are in this period). Products have a New England theme and are shipped around the world. Company specializes in products of a unique nature where competition and pricing are not factors. Gross margin is about 48% overall. Owner and wife (plus 1 part time employee) run the business out of their home with an additional 500 sq. ft. warehouse constructed for the business. Business is relocatable anywhere. Postage & delivery costs plus web service charges are the largest expenditures beside product costs. Business growth potential is really open ended to the purchaser by adding products of a complementary nature. Web site activity is very high.