My current irrigation guy I use wants to get out of the biz. He's had the biz (equipment/customers/etc) for sale about a year without much interest so he offered to sell the customer list (320 billed customers and approx 200 more of old customers), name, number, inventory/hand tools ($1200 value) for $25K. The company is over 10 years old. It has approx $10K in spring service, $20K in fall service, average summer service $10K, only had $10K installs last year, and $20K in plowing (last year was a good year for plowing). So $70K in sales in 2011, in 2008 it had $150K in sales 2009 to $110K, 2010 to $86K, and 2011 to $70K. His main reason for the decrease in sales is economy, not willing to bid jobs too low just to get them. My question is these sales numbers going down is what you have seen do to the economy or is there more behind it? How much would 320 service accounts be worth to an existing company? I dropped P&L's and tax records to the accountant yesterday, so that will take a couple days to get his value.