Well as luck would have it I am faced with a opportunity that I didn't want to face at this point in my lawncare carreer. I get a call yesterday that a LCO in my area is up for sale. I went and looked at the equipment today and spoke with the wife about the gross sales. (Husband out of town She is hndling the sale) She didn't have all the sales data together but will have it buy Sunday evening. They estimated that gross sales of 140,000 last year with 70/30 split on commerial & residental. They have been in business for 5 years. They cover a 50 mile radius of thier home county. They had 2 fulltime imployees and several part timers. The commerial accounts weren't on monthly pay. One thing i would like to change. He wants $55,000.00 for accounts and equipment. List of equipment as follows: 16' trailer with trimmer racks and side gate. $1000.00 2001 exmark 60" 924 hours EPS $3800.00 1998 exmark 60" 957 hours $3800.00 Echo SRM-2400 trimmers (3) 2002 and (1) 2001 $800.00 Echo HC1500 Hedge trimmer 1999 $200.00 Echo BP603 Back pack blowers (2) $500 MTD Tiller 1995 $400.00 2002 Yazoo Kees 48" WB Hydro with sulki $3500 21" self prop mower $200.00 Lesco Edger $150.00 WB Edger $300.00 Push fert spreader (2) 50.00 Pull behind spr (1) 75.00 Stihl HT75 pole saw $450.00 Stihl 029 chainsaw $250.00 StihlFS80 string trimmer (1) 75.00 Stihl FS 85 metal blades (2) 250.00 Tanaka 2510 trimmer (1) 150.00 55 gallon sprayer 2002 450.00 Various other hand tools and misc. $$$$$ 1997 2500HD ext cab 4x4 long bed body in poor condition and 200,000 miles on this 6.5 liter diesel. 7000.00 for the truck. Total for all equipment is $24,050.00 He wants to sell everthing for $55,000.00 equipment and accounts. Like I mentioned earlier in the thread. I am meeting again on sunday to look over the books. To get a better idea of what is mowing and what is not. Would like to get some feed back and questions to ask when I meet. Waiting on pins and needles.... (If this goes through it really blows my New Years Resolutions all the heck......) I told myself that I wasn't going to spend a lot of mony in 2003.