Dessert-only restaurants have become very popular in the past decade, both as a new business venture and for consumers seeking to satisfy their sweet tooth. The business concept is very straightforward. Simply open a small sit-down restaurant that offers customers varied menu options including cakes, cookies, tarts, pies, ice cream and just about any other dessert or treat you can think of. Ideally, the location that has a large volume of people walking by, including theater districts, malls and office and financial districts, as many customers will be attracted by impulse buying urges. Additionally, very popular items on the menu can also be made and packaged under the name of the business and sold on a wholesale basis to grocery stores and specialty food retailers throughout the community.