The document discusses the sale of a website established in October 2007 and acquired by the current owner in July 2008. The owner, an experienced seller with a positive record, is conducting a 7-day auction for the site. The site offers theming services, transforming a client's design file into a theme using their chosen CMS. The owner does not perform technical tasks; instead, a reliable offshore design firm handles all technical work. The process involves obtaining a quote from the firm, marking it up, and managing communications and payments. The business generates an average monthly gross revenue of $2,454 and a net profit of $805, with an average time commitment of 8 hours per month, making the hourly rate approximately $100. Hosting costs are negligible, as the site is part of a shared account. Traffic mainly comes from design galleries and some search engine activity, with no time spent on link building, although the site holds a PR4. The owner invested in advertising on three sites. The primary reason for selling is to fund a new project. Growth opportunities include link building, selling themes, creating educational materials, blogging, and potential recognition in a web design book. The site enjoys good positioning and client satisfaction. The auction includes the domain, website files, and a Blinksale account. The site is expected to sell for 10 to 15 times the monthly net profit, estimated between $8,050 and $12,075. Revenue is from theming services, and further traffic details are available via Google Analytics.