The document discusses podcasting and provides advice for businesses considering creating podcasts. It defines a podcast as an audio file, like an MP3, that can be listened to on devices like MP3 players, smartphones, tablets, and computers. It notes that the process of creating a podcast will depend on the technology and distribution method used. The document recommends that businesses focus on creating targeted, meaningful content between 20-60 minutes long and use podcasts to drive inquiries, increase email lists, complement blogging strategy, and educate audiences. It concludes by introducing the agency that created the resource and how to contact them.