1.0 SITUATION ANALYSIS
  1.1      BUSINESS DESCRIPTION
  1.2      OBJECTIVES
  1.3      DEVELOPMENT BUDGET
  1.4     COMPLETION SCHEDULE
2.0     AREA DESCRIPTION
  2.1      LOCATION
  2.2      POPULATION
3.0 PROGRAM FORMAT
  3.1      TOUCH THERAPY
  3.2      HYDROTHERAPY/ AROMATHERAPY
  3.3     SKINCARE & SPA TREATMENTS
  3.4     RELAXATION THERAPIES
  3.5     CLIENT EVALUATION & EDUCATION
  3.6     RETAIL SALES
4.0  MARKETING PLAN
  4.1   ENVIRONMENTAL OVERVIEW
  4.2   TARGET MARKETS
  4.3   COMPETETIVE ANALYSIS
  4.4   MARKETING COMMUNICATIONS
5.0 HUMAN RESOURCE STRATEGY
  5.1   STAFFING PLAN
  5.2    JOB DESCRIPTIONS
  5.3    EMPLOYEE INCENTIVE PLAN
6.0    DEVELOPMENT STRATEGY
  6.1   RECEPTION AREA
  6.2   RETAIL SPACE
  6.3   MASSAGE & SPA TREATMENT ROOMS
  6.4   SAUNAS/STEAM ROOMS/LOCKER ROOMS
  6.5   ADMINISTRATIVE OFFICES & STAFF LOUNGE
  6.6    MEDICAL & EDUCATIONAL FACILITIES
  6.7     MISCELLANEAOUS EQUIPMENT
  6.8     WATER SYSTEM
7.0   CAPITAL EXPEDITURES
  7.1     PROJECT COST
  7.2     ANNUAL OPERATIONAL AND MAINTENANCE COST
  7.3     EMPLOYEE PROFIT SHARING
8.0     FINANCIAL STRATEGY
  8.1     FINANCIAL FEASIBILITY AND KEY INDICATORS
  8.2     OWNERSHIP STRUCTURE
  8.3     RESERVE FUND