Retailing towels, bedding accessories, and table linens can be extremely profitable, especially when you consider that these products are routinely marked up 100 percent or more for retail sales. However, like any retail operation, success comes to those operators with an eye for detail and a habit for practicing sound business judgment, and a linen shop is no exception to the rule. Considerations prior to opening will include business location, local competition, methods of advertising and promotion, and all management aspects including finances, employees, and inventory. On the positive side start-up costs for this type of business are reasonable, as there are few chattel and equipment requirements. The bulk of available start-up capital can be used for purchasing moneymaking inventory. For the financially concerned entrepreneur, consider a store-within-a-store approach as a method to reduce start-up costs. Good matches include existing retailers of home furnishings and grocery stores.