The document summarizes a business idea to convert popular magazines into audio formats that can be downloaded from iTunes. The target customer is 18+ males and females worldwide. Research found 60% of 18-25 year olds surveyed were interested in the product while the remaining 40% preferred reading print magazines. The audio magazines would be priced the same as print versions and are planned to launch in summer 2012 starting with best-selling titles. The creator plans to take more business classes to further their understanding of entrepreneurship.