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<DIV><FONT face=Arial size=2>I will be looking to retire sometime in the next
few years and I'm wondering what my business may be worth if I sell it. Do
any of you have experience either buying or selling a tuning/repair business (no
physical retail location, just a well established clientele)? What is the
relationship between annual income and selling price? Any ideas will be
appreciated.</FONT></DIV></BODY></HTML>