I. Table of Contents

I. Executive Summary 3
II. General Company Description 3
III. Products and Services 3
IV. Marketing Plan 3
VI. Operational Plan 3
VII. Management and Organization 3
VIII. Personal Financial Statement 3
IX. Startup Expenses and Capitalization 3
X. Financial Plan 3
XI. Appendices 3
XII. Refining the Plan 3

As baby boomers struggle to stave off the inevitable impact of aging, they are driving the emergence of an explosive trend in the health care industry--the day spa.
Once dismissed as the sole domain of the idle rich, Americans are now embracing the centuries-old idea that regular visits to trained aestheticians, massage therapists and spas are essential to good health.

With time at a huge premium, even a 90-minute getaway for a facial and massage can be a welcome antidote.

Typical Prices At Local Day Spas:
* A one-hour Swedish massage is $75 to $90.
* A specialty massage like hot stone is more expensive, around $115-$125. It may also run a little longer.
* A basic European facial is usually $70 to $90. Adding special masks and serums will make it more expensive.
* A half-hour salt scrub is $55. A longer body wrap will cost $80-$110.
* A spa manicure is $25 - $35. A spa pedicure is $45 - $55. Spa nail services should have extras like scrubs, masks and paraffin dips.
* Spa packages combine more than one service, such as massage and facial. Longer packages often include lunch. Prices typically start at $150-$200 and go up from there

Typical day spa services include:
• facials — facial cleansing with a variety of products facial is a cosmetic treatment of the face, commonly involving a variety of skin treatments, grooming steps and deep cleansing of the face by various means including: steam, exfoliation, Exfoliation in cosmetology is a cosmetic technique aimed at removing dead skin cells from the face and body. Removing excess dead skin cells is reasoned to reveal younger and healthier looking skin... [continues]

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