The statement "with a little sales and marketing, a new owner could make a fortune with my business" has been heard over and over by prospective buyers. The question of course is: "Mr./Ms. Business Owner, why haven't you made that effort"? Buyers are not willing to pay the business owner for their future efforts and investment necessary to grow the business. Business owners must take those steps themselves, which not only will increase their revenues and profits in the short term, but will greatly improve the value of their business.