This document provides an overview of starting a diabetic food manufacturing unit. It notes the growing global and domestic diabetic food markets due to rising diabetes rates. The unit would produce drinks, teas, spreads, desserts, and biscuits for diabetics. It outlines the required investments, production details like capacity and land needs, employment to be generated, and profit estimates. The SWOT analysis finds strengths in the profitable and growing market but weaknesses in competition and lack of expertise.