The following three steps can be taken to generate gross sales of $60,000 per year from a part-time business that rents advertising space on park or seating benches. 1. Design and construct 50 outdoor seating benches that feature a large and highly visible advertising space on the back or front of the bench (depending on bench placement). 2. Secure 50 locations to install the benches such as parks, in front of retail stores, etc. 3. Rent the advertising spaces to local merchants wishing to advertise and promote their products and services, and charge $100 per month for each advertising space. Providing the above can be accomplished, the end result will be an advertising business that can be operated from home, and generates yearly revenues of $60,000. In addition to outside benches, indoor advertising benches can also be located in buildings such as recreation centers, public markets and malls.