nothing like a bit of controversy on business plans: http://blog.asmartbear.com/business-plan.html?utm_source=feedburner&utm_medium=feed&utm_campaign=Feed%3A+blogspot%2Fsmartbear+(A+Smart+Bear%3A+Startups+%2B+Marketing+%2B+Geekery)&utm_content=Google+Reader also read my own article on plans here: http://newperspectives.com.au/articles/Business%20Plans%20that%20work.htm