1. Remember that you're buying a lifestyle and livelihood too.
2. Look for seller financing.
3. Remember the business obligations of those brokering the sale.
4. Get your own professional advice, and expect to hear some warnings.
5. Consider linking the final price to customer retention.
6. Get the seller to stick around, too.
7. Do your own research on the business's valuation.
More on all these by Joseph Anthony, a tax professional in Portland, Ore., who writes about finance and tax issues affecting small businesses here.

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