I haven't followed this thread completely so forgive me if this point has been made. You can want all the money in the world and truly believe your business is worth $40K, $50K or more, but if no one will pay more than $10k, your business is worth only $10K. The primary asset we are selling is good will, ask your accountants about that one. If you have indeed hired other techs to do some of the work you may be justified in asking and getting more for your business. If it just you, all you have is a list of people who have had their pianos tuned in the recent past, nothing more. Just my 1 cent worth. Andrew Remillard
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