Seven year old eCommerce company with two strong domain names markets snow sports accessories (skiing, snowboarding, and snowshoeing) and helmets for active sports (BMX, skate boarding, wake boarding, etc.); 3,600 SKUs on websites. Business utilizes a very simple, efficient inventory control / warehousing model which is outsourced; 99% of orders fulfilled from in-house inventory. 877 number and customer service are also outsourced to simplify the business model. Customer database includes approximately 50,000 names. Business has a strong Internet presence with majority of sales coming from organic traffic; strong sales coming from shopping engines, e.g. Amazon, MSN Shopping, Nextag, Shopping.com, etc., and search engines (Google, Yahoo, etc.); approximately 3,500 affiliates in place which contribute to an effective customer acquisition program. Business run from home offices and can be relocated to any US location and all supplier contracts are transferable to new owner; strong transition support and training available to the new owner(s). Owners are selling because of retirement of one of the owners.