A Message From the Administrator of SBA 
              When I started a small business in Los Angeles, I quickly discovered 
              how much time was necessary to just stay on top of paperwork, licenses, 
              regulations, taxes and the numerous other requirements of operating 
              a successful business. 
            I wish there had been a resource like the CD-ROM in this package. 
              Now there is.
            Here are all the business tax forms, instructions, and publications 
              you need to start and maintain an efficient and compliant small 
              business. There are also valuable business topics such as preparing 
              your business plan, financing, how to price your products and the 
              best ways to market them.
              The comprehensive directory of resources includes: Business Alerts, 
                Tutorials, and on-line links to many important Government agency 
                information web-sites and e-mail update services. The business 
                tax topics include required records, labor laws, retirement plans 
                and taxpayer advocate services, and many many more.
            For additional information and regularly updated laws and regulations, 
              go to www.business.gov, 
              your SBA gateway to dozens of resources 
              which provides a comprehensive guide to important legal information 
              for America's small businesses. You can locate 
              your nearest SBA office.
            This is another example of your Government continuing to simplify 
              and make accessible the resources you need to be a successful business 
              person. Please use this latest version of the Small Business Resource 
              Guide to save valuable time and money.
            Hector V. Barreto
              Administrator 
              U.S. Small Business Administration 
              Championing America's Entrepreneurs