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ACCOUNTANTS

AMERICAN EXPRESS TAX & BUSINESS SERVICES

(800) 621-0373

(312) 634-3400

(312) 634-3410 FAX

One South Wacker Drive, Suite 800, Chicago, IL 60603

E-MAIL: thomas.j.green@aexp.com

Internet: http://www.americanexpress.com

CONTACT: Thomas Green, Managing Director; Andre Lerman, Managing Director

TYPE OF BUSINESS: American Express Tax and Business Services, Inc., an American

Express subsidiary, is one of the top ten accounting and consulting firms in the

country. TBS has over 2,700 professionals in over 50 offices across the country.

American Express Company is a diversified worldwide travel, financial and

network services company founded in 1850. It is a world leader in charge and

credit cards, Travelers Cheques, travel, financial planning, business services,

insurance and international banking.

CHAPSKI & CHAPSKI, CPAS, LLP

(734) 459-6480

(734) 459-6169 FAX

8578 N. Canton Center Road, Canton, MI 48187 1310

E-MAIL: schapski@umich.edu

Internet: http://www.ameritech.net/users/schaps/index.html

CONTACT: Steven R. Chapski, CPA, CFE, CSM, Partner

TYPE OF BUSINESS: Chapski & Chapski, CPAs, LLP is a local certified public

accounting firm. Our firm provides royalty auditing services and earnings

disclosure services to franchisors. Our royalty auditing services confirm that

royalties based on a percentage of gross sales are reported properly. Our

earnings disclosure services provide to prospective franchisees the average

sales, expenses, and earnings of the current franchisees. Our firm also provides

forensic accounting services and litigation support services to franchisees

and franchisors.

Deloitte

& Touche

DELOITTE & TOUCHE

(212) 436-3058

(212) 653-5132 FAX

1633 Broadway, New York, NY 10019

E-MAIL: sviola@deloitte.com

Internet: http://www.deloitte.com

CONTACT: 8andra Viola, Director of Global & National Marketing

Terminalweg 36, Amersfoort 3821 AJ Netherlands

TYPE OF BUSINESS: Consultants and business advisors with significant experience

in franchising, licensing and international expansion through involvement in

franchise trade organizations and consulting with many franchise clients

throughout the world. We have worked with hundreds of startup franchise

organizations and other established successful companies evaluating franchising

or tilter indirect channels as an alternative operational and/or growth

strategy. We pride ourselves on developing innovative and cost-effective

planning strategies for franchise companies.

EHRHARDT KEEFE STEINER & HOTTMAN PC

(303) 740-9400

(303) 740-9009 FAX

7979 E. Tufts Avenue, Suite 400, Denver, CO 80237

Internet: http://www.eksh.com

CONTACT: David Steiner, Partner; Bob Hottman, Partner

TYPE OF BUSINESS: Certified Public Accountants and Consultants.

FRANCHISE BUSINESS SYSTEMS, INC.

(800) 382-1040

(954) 563-1269

(954) 563-2153 FAX

2319 N. Andrews Avenue, Fort Lauderdale, FL 33311-3924

E-MAIL: info@franchiseaccounting.com

Internet: http://www.franchiseaccounting.com

CONTACT: Steven J. Weil, EA, PhD., President; Leonard Cohan, Director Business

Development

TYPE OF BUSINESS: Financial management, royalty processing and collection,

accounting, bookkeeping and payroll services, business consulting and business

valuation. We help you make and keep more money.

KPMG LLP

(502) 587-0535

(502) 562-5687 FAX

400 W. Market Street, Suite 2600, Louisville, KY 40202

E-MAIL: lmheiser@kpmg.com

Interact: http://www.kpmg.com

CONTACT: Dennis Parrott, Managing Partner

TYPE OF BUSINESS: Certified Public Accountants.

MICROSOFT GREAT PLAINS SOFTWARE

(800) 456-0025

(701) 281-0550

(701) 281-6868 FAX

1701 38th Street SW, Fargo, ND 58104

E-MAIL: dhoage@greatplains.com

Interact: http://www.greatplains.com

CONTACT: Deb Hoage, Franchise Manager 402-421-1891

TYPE OF BUSINESS: Established in 1981, Great Plains is a leading provider of

fully integrated, Enterprise-Wide Global Business Management Software. Twice

named one of Fortune's Top 100 Companies to Work for in America; Great Plains

employs over 1,000 worldwide. The company's products and services automate

essential business and financial management functions and enhance the strategic

value of financial and operational information. Great Plains Dynamics is the

company's window based solution for midsize businesses that need comprehensive

accounting, payroll and human resources functionality. Dynamics seamless

integrates to internet as well as Microsoft BackOffice based solutions. Great

Plains products are sold through and implemented through a worldwide network of

partner organizations.

STONEBRIDGE BUSINESS PARTNERS

(585) 340-5250

(585) 427-8948 FAX

180 Canal View Boulevard. Rochester, NY 14623

E-MAIL: info@StoneBridgeBP.com

Internet: http://www.StoneBridgeBP.com

CONTACT: James J. Marasco, CPA, Director, Corporate Services; Louis J.

Camarella, Managing Director

TYPE OF BUSINESS: StoneBridge provides value-added internal audit and franchise

compliance audit services to leading franchisors throughout the U.S.

ADVERTISING/DESIGN

100FRANCHISES.COM Franchise Works

(877) 824-4411

(215) 672-9048

(215) 672-1878 FAX

1501 Nevarc Road, Warminster, PA 18974

E-MAIL: advertise@100franchises.com

Internet: http://www.100franchises.com

CONTACT: Maria Ponente, Vice President

TYPE OF BUSINESS: Reach over 130,000 targeted visitors a month. Part of the

Franchise Works network. Advertise with one of the internet's premier quality

lead generating network of websites in the franchise industry. We help increase

your leads ... to help you increase sales

ADBUILDERPRO (GRAPHIC ARTS RESOURCE CENTER)

(800) 884-2656

(901) 795-8973

(901) 794-2435 FAX

3821 Homewood Road, Memphis, TN 38118

E-MAIL: info@adbuilderpro.com

Internet: http://www.adbuilderpro.com

CONTACT: Ed Lupo, President; Chris Lupo, Vice President Sales

TYPE OF BUSINESS: Developer of customized browser-based systems for intelligent

storage and secure on-line delivery of branded content for advertising,

collateral, print, presentation and training materials.

ADPLEX-RHODES

(281) 821-5522

(281) 209-2127 FAX

650 Century Plaza Drive, Suite 120, Houston, TX 77073 6014

E-MAIL: sstout@adplexrhodes.com

Internet: http://www.adplexrhodes.com

CONTACT: Sarah Stout, Vice President, Sales & Marketing

TYPE OF BUSINESS: Retail Promotions.

ADVERTISING.COM

(877) 835-6699

(410) 244-1370

(410) 244-1699 FAX

1020 Hull Street, 2nd Floor, Baltimore, MD 21230

E-MAIL: arc@advertising.com

Internet: http://www.advertising.com

CONTACT: Karen Jacobs, Product Manager; Courtney Molino, Marketing/Events

Manager

625 Broadway, 5th Floor, New York, NY 10012

522 Washington Street, San Francisco, CA 94111

85 Frampton Street, 3rd Floor, London NW8 8NQ United Kingdom

TYPE OF BUSINESS: Advertising.com maximizes the power of Interact advertising by

leveraging its technology, reach and knowledge to deliver measurable results for

franchisors and franchisees.

AMEDIUS

(866) 608-4490

(901) 240-5164

(800) 783-5680 FAX

8556 Macon Road, Cordova, TN 30818

Internet: http://www.aboutamedius.com

CONTACT: John Clark, National Sales Manager; Keith Putts, President

TYPE OF BUSINESS: Web-based advertising vehicle that allows franchisees to

customize your brand advertising to their local market.

BIZSALE.COM Affiliated Business Consultants, Inc.

(719) 783-4184

(719) 783-4185 FAX

2864 South Circle Drive, Suite 540, Colorado Springs, CO 80906

E-MAIL: Santafered@earthlink.net

Internet: http://www.bizsale.com

CONTACT: Judith Van Buskirk, Director of Franchise

TYPE OF BUSINESS: One of three interconnected franchise resource sites offering

franchisers regular listings at three web addresses for one fee. Backed by

extensive and ongoing advertising in newspapers, business and general

publications, trade journals, direct mail and shared data exposure in many

other business for sale web sites. Our three web sites generate in excess of 3

million visits per month from over 100 different countries. We are a division of

Affiliated Business Consultants, a 22 year old company with a web presence since

  1. Our own Advertising company and experienced marketing department make

    finding new franchisees or the resale of existing franchises affordable.

    CERQA

    (817) 329-8253

    (512) 439-5201 FAX

    9601 Dessau Road, Suite 205, Austin, TX 78754

    E-MALL: dwilliams@cerqa.com

    Internet: http://www.cerqa.com

    CONTACT: Doug Williams, Business Development

    TYPE OF BUSINESS: Cerqa specializes in printing and product distribution for

    multi location companies, Printed products include sales brochures, customer

    mailers, location specific banners and materials, promotional items, training

    manuals, coupons, customer comment cards, table rap/counter material and more.

    Cerqa distributes these products to each location using a web based ordering and

    inventory tracking system that allows the locations to order only those products

    applicable to that location, emails supervisors for order approval, provides you

    a history of all products used in each location, provides you real-time

    inventory levels, is available 24 hours a day, and has numerous corporate level

    reports to aid you in controlling your printing and distribution costs.

    CLIPACOUPON.COM, INC.

    (256) 704-3333

    (256) 704-3334 FAX

    200 Clinton Avenue, Suite 806, Huntsville, AL 35801-4918

    E-MAIL: dave.hutchings@clipacuupon.com

    Internet: http://www.elipacoupon.com

    CONTACT: Dave Hutchings, Vice President Business Development; Tina Knoell,

    Office Administrator

    TYPE OF BUSINESS: ClipACoupon.com provides a powerful and easy to use Coupon and

    Promotional Management System which allows the franchisor/franchisee to private

    label a coupon solution for your websites. Change the coupon as often as you

    like, get realtime access to detailed demographic reports, view how many coupons

    were printed and how many were redeemed at each store.

    EFRANCHISESALE.COM Affiliated Business Consultants, Inc.

    (719) 783-4184

    (719) 783-4185 FAX

    2864 South Circle Drive, Suite 540, Colorado Springs, CO 80906

    E-MAIL: Santafered@earthlink.net

    Internet: http://www.eFranchiseSaie.com

    CONTACT: Judith Van...

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