The document outlines a business plan for an art gallery called R&S Gallery in the virtual world Second Life. The business is a joint venture between the author and their partner Yeonju. They will showcase and sell the artworks they have created to help immerse players in Second Life. The partners decided to work together to diversify the art styles offered and split profits evenly each week regardless of whose pieces sell. They each have different roles, with the author focusing on marketing and Yeonju managing the shop.