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American Tv Appleton




26th Annual Franchise 500

Maria Anton Conley

Maybe you've already read about it in the media, heard about others capitalizing on it or watched it happen firsthand--but will this finally be the year you get in on the franchising boom yourself? If so, you're in the right place. Entrepreneur's Franchise 500[R] is the world's first, best and most comprehensive listing of franchises--or, as we like to think of it, a great place to start on your path toward franchise success.

To help you in this important quest, we've polished and perfected our ranking procedure over the past 26 years to come up with a top-secret formula for identifying the top franchise opportunities on the market. This year alone, we've spent countless hours of research and analysis for a singular purpose: to arm you with the best, most up-to-date franchise information possible.

Only franchise companies that submitted full Uniform Franchise Offering Circulars (UFOCs) or Alberta, Canada, disdosure documents were eligible to receive a listing in the magazine. And only those companies whose information Entrepreneur verified from these disclosure documents are eligible to be ranked--giving us the top 500 franchises.

Franchisors ranked in the Franchise 5000 are listed in red. Rankings are to the left of their names. Companies whose information was verified by Entrepreneur, but which were not ranked in the top 500, are listed in descending order under those that received a ranking in the top 500. Companies not eligible to be ranked--because they're too small (franchises must have a minimum of 10 units, with at least one being a U.S.-based franchise), are not seeking new franchisees in the United States, or were in Chapter 11 at the time the rankings were compiled--are listed alphabetically.

We consider numerous factors in our ranking, some of which are weighed more heavily than others. The most important ones include financial strength and stability, growth rate, and size of the system. We also consider the number of years in business and length of time franchising, startup costs, litigation, percentage of terminations, and whether the company provides financing. Financial data was audited by an independent CPA firm. Every company with verifiable data receives a cumulative score. The franchises with the highest score become the Franchise 500[R].

These factors are objective, quantifiable measures of a franchise operation. We do not measure subjective elements such as franchisee satisfaction or management style, since these are judgments only you can make based on your own needs and experiences. All companies, regardless of size, are judged by the same criteria.

The franchisor's growth over the past three years is shown by the number of both franchise and company-owned units for 2002, 2003 and 2004. Another key column lists the total startup costs necessary to open the franchise (including the initial franchise fee). This figure is affected by real estate and construction costs (if applicable), inventory, location, type of business and many other variables. For easy reference, the initial franchise fee is listed separately. Additional costs such as royalty fees, usually expressed as a percentage of monthly gross sales, are also listed separately. The remaining information is self-explanatory. The category "Where Registered" shows where a franchisor has either registered to sell, or plans to register this year, in states where it is required (California, Hawaii, Illinois, Indiana, Maryland, Michigan, Minnesota, New York, North Dakota, Rhode Island, South Dakota, Virginia, Wisconsin and Washington). "Available U.S. Regions" and "Seeking Foreign?" show where franchisors are planning to expand.

Some companies provide financing of their franchise fees or their total startup costs, or even offer equipment-leasing options for franchisees. The "Type of Financing"' category details the kind of financing provided by each franchise company. We've also noted whether the franchise can be operated from home, whether it offers a kiosk/ express option, and which companies are seeking multiple units only.

Remember that the Franchise 500[R] is not intended to endorse, advertise or recommend any particular franchise(s). It is solely a research tool you can use to compare franchise operations. Entrepreneur stresses that you should always conduct your own independent investigation before you invest money in a franchise. Read the UFOC and related materials carefully, get help from attorney and CPA in reviewing any legal documents, talk to as many existing (and former) franchisees as possible, and visit their outlets. The best way to protect yourself is to do your homework.

FRANCHISE 500

AUTOMOTIVE

Franchise  Franchise               Description
   500
 Ranking

APPEARANCE SERVICES

140        Maaco Auto Painting     Automotive painting
           & Bodyworks             & body repair

355        Colors On Parade        Mobile automotive
                                   appearance services (#)

416        Ziebart                 Auto appearance
                                   services/auto glass

463        Miracle Auto            Automotive painting
           Painting Inc.           & body repair

480        Altracolor              Mobile auto painting &
           Systems                 plastic repair (#)

           Dent Doctor             Paint-free dent repair

           Aero Colours Inc.       Mobile automotive
                                   paint repair (#)

OIL-CHANGE SERVICES

14         Jiffy Lube Int'l. Inc.  Fast oil change

62         Valvoline Instant       Quick-lube service
           Oil Change              center

267        Grease Monkey           Preventive maintenance
           Int'l. Inc.             & quick lube

287        Express Oil Change      Oilchanges, transmission,
                                   brakes, tire services

488        Oil Butler Int'l.       Mobile oil change/quick
           Corp.                   lube/windshield repair (#)

RENTALS

119        Affiliated Car          Car rentals
           Rental LC

370        Rent-A-Wreck            Auto rentals & leasing

485        Priceless Rent-A-Car    Car rentals & leasing

           EagleRider Motorcycle   Harley-Davidson
           Rental                  rentals & tours

TRANSMISSION REPAIR

64         AAMCO Transmissions     Transmission repair
           Inc.                    & services

112        Cottman Transmission    Transmission repair
           Systems LLC             & services

137        Mr. Transmission/       Transmission repair
           Transmission USA        & services

261        Lee Myles               Transmission repair center
           Transmissions

           Speedy Transmission     Transmission repair
           Centers

WINDSHIELD REPAIR

154        Novus Auto Glass        Windshield repair/
                                   replacement (#)

307        SuperGlass Windshield   Windshield repair (#)
           Repair

40         Midas Int'l. Corp.      Auto repair &
                                   maintenance services

60         Meineke Car Care        Exhaust systems/
           Centers                 shocks/brakes/struts

77         Big O Tires Inc.        Tires/wheels/related
                                   under-car services

204        All Tune and Lube       Total car care

262        Precision Tune          Auto maintenance &
           Auto Care               engine performance

314        Tuffy Associates Corp.  Exhaust/brakes/
                                   auto services

438        Merlin's Franchising    Brakes/exhaust/
           Inc.                    suspension/oil & lube

452        Tunex Automotive        Automotive diagnostics
           Specialists             & related services

464        Milex Tune-Up & Brakes  Automotive tune-up
                                   & brakes

MISCELLANEOUS AUTO PRODUCTS & SERVICES

56         Line-X Corp.            Spray-on truck bed liners
                                   & industrial coatings

131        Super Wash              Self-serve/brushless
                                   automatic car washes

337        Mighty Distrib.         Wholesale distribution
           System of America       of auto parts

           TechZone Airbag         Auto interior repairs
           Service                 & airbag service (#)

           Spot-Not Car Washes     Automatic & self-
                                   serve car wash

           Alta Mere Industries    Window tinting, auto
                                   alarms & auto imaging

APPEARANCE SERVICES

140        Maaco Auto Painting     King of           (800)296-2226
           & Bodyworks             Prussia, PA

355        Colors On Parade        Conway, SC        (800)726-5677

416        Ziebart                 Troy, MI          (800)877-1312/
                                                     (248)588-4100

463        Miracle Auto            Hayward, CA       (877)647-2253/
           Painting Inc.                             (510)887-2211

480        Altracolor              Kenner, LA        (800)727-6567
           Systems

           Dent Doctor             Little Rock, AR   (501)224-0500

           Aero Colours Inc.       Minneapolis, MN   (800)696-2376/
                                                     (952)277-0309

OIL-CHANGE SERVICES

14         Jiffy Lube Int'l. Inc.  Houston, TX       (800)327-9532

62         Valvoline Instant       Lexington, KY     (800)622-6846
           Oil Change

267        Grease Monkey           Denver, CO        (800)364-0352/
           Int'l. Inc.                               (303)308-1660

287        Express Oil Change      Birmingham, AL    (205)945-1771

488        Oil Butler Int'l.       Union, NJ         (908)687-3283
           Corp.

RENTALS

119        Affiliated Car          Matawan, NJ       (800)367-5159
           Rental LC

370        Rent-A-Wreck            Owings Mills,     (410)581-5755
                                   MD

485        Priceless Rent-A-Car    Owings Mills,     (800)662-8322
                                   MD

           EagleRider Motorcycle   Hawthorne, CA     (310)536-6777
           Rental

TRANSMISSION REPAIR

64         AAMCO Transmissions     Bala Cynwyd, PA   (800)223-8887/
           Inc.                                      (610)668-2900

112        Cottman Transmission    Horsham, PA       (800)394-6116/
           Systems LLC                               (215)643-5885

137        Mr. Transmission/       Midlothian, IL    (800)377-9247/
           Transmission USA                          (708)389-5922

261        Lee Myles               Paramus, NJ       (800)533-6953/
           Transmissions                             (201)262-0555

           Speedy Transmission     Delray Beach,     (800)336-0310/
           Centers                 FL                (561)274-0445

WINDSHIELD REPAIR

154        Novus Auto Glass        Minneapolis, MN   (800)944-6811

307        SuperGlass Windshield   Orlando, FL       (407)240-1920
           Repair

40         Midas Int'l. Corp.      Itasca, IL        (800)621-0144/
                                                     (630)438-3000

60         Meineke Car Care        Charlotte, NC     (800)634-6353
           Centers

77         Big O Tires Inc.        Englewood, CO     (800)622-2446

204        All Tune and Lube       Millersville,     (800)935-8863/
                                   MD                (410)987-1011

262        Precision Tune          Leesburg, VA      (800)438-8863/
           Auto Care                                 (703)669-2311

314        Tuffy Associates Corp.  Toledo, OH        (800)228-8339/
                                                     (419)865-6900

438        Merlin's Franchising    Geneva, IL        (800)652-9900/
           Inc.                                      (630)208-9900

452        Tunex Automotive        Salt Lake         (800)448-8639/
           Specialists             City, UT          (801)486-8133

464        Milex Tune-Up & Brakes  Midlothian, IL    (800)377-9247/
                                                     (708)389-5922

MISCELLANEOUS AUTO PRODUCTS & SERVICES

56         Line-X Corp.            Santa Ana, CA     (800)831-3232

131        Super Wash              Morrison, IL      (815)772-2111

337        Mighty Distrib.         Norcross, GA      (800)829-3900/
           System of America                         (770)448-3900

           TechZone Airbag         Mercer Island,    (800)224-7224/
           Service                 WA                (206)275-4105

           Spot-Not Car Washes     Joplin, MO        (800)682-7629/
                                                     (417)781-6233

           Alta Mere Industries    Midlothian, IL    (800)377-9247/
                                                     (708)389-5922

Franchise  Franchise               Contact Information
   500
 Ranking

APPEARANCE SERVICES

140        Maaco Auto Painting     www.franchise.maaco.com
           & Bodyworks

355        Colors On Parade        www.colorsfranchise.com

416        Ziebart                 www.ziebart.com

463        Miracle Auto            www.miracleautopainting.com
           Painting Inc.

480        Altracolor              www.altracolor.com
           Systems

           Dent Doctor             www.dentdoctor.com

           Aero Colours Inc.       www.aerocolours.com

OIL-CHANGE SERVICES

14         Jiffy Lube Int'l. Inc.  www.jiffylube.com

62         Valvoline Instant       www.viocfranchise.com
           Oil Change

267        Grease Monkey           www.greasemonkeyintl.com
           Int'l. Inc.

287        Express Oil Change      www.expressoil.com

488        Oil Butler Int'l.       www.oilbutlerinternational
           Corp.                   .com

RENTALS

119        Affiliated Car          www.sensiblecarrental.com
           Rental LC

370        Rent-A-Wreck            www.rentawreck.com

485        Priceless Rent-A-Car    www.pricelesscar.com

           EagleRider Motorcycle   www.eaglerider.com
           Rental

TRANSMISSION REPAIR

64         AAMCO Transmissions     www.aamcotransmissions.com
           Inc.

112        Cottman Transmission    www.cottman.com
           Systems LLC

137        Mr. Transmission/       www.mrtransmission.com
           Transmission USA

261        Lee Myles               www.leemyles.com
           Transmissions

           Speedy Transmission     www.speedytransmission.com
           Centers

WINDSHIELD REPAIR

154        Novus Auto Glass        www.novusglass.com

307        SuperGlass Windshield   www.sgwr.com
           Repair

40         Midas Int'l. Corp.      www.midasfran.com

60         Meineke Car Care        www.ownameinneke.com
           Centers

77         Big O Tires Inc.        www.bigotires.com

204        All Tune and Lube       www.alltuneandlube.com

262        Precision Tune          www.precisionac.com
           Auto Care

314        Tuffy Associates Corp.  www.tuffy.com

438        Merlin's Franchising    www.merlins.com
           Inc.

452        Tunex Automotive        www.tunex.com
           Specialists

464        Milex Tune-Up & Brakes  www.milextuneupbrake.com

MISCELLANEOUS AUTO PRODUCTS & SERVICES

56         Line-X Corp.            www.goline-x.com

131        Super Wash              www.superwash.com

337        Mighty Distrib.         www.mightyfranchising.com
           System of America

           TechZone Airbag         www.tzas.org
           Service

           Spot-Not Car Washes     www.spot-not.com

           Alta Mere Industries    www.altamere.com

Franchise  Franchise                  Year Began     Where Registered
   500                               Franchising
 Ranking                                Since

APPEARANCE SERVICES

140        Maaco Auto Painting     1972/1972         All
           & Bodyworks

355        Colors On Parade        1989/1991         CA,HI,IL,IN,MD,
                                                     NY,VA

416        Ziebart                 1954/1963         All

463        Miracle Auto            1953/1964         CA
           Painting Inc.

480        Altracolor              1988/1991         CA,IL,IN,MI,MN,
           Systems                                   NY,WA,WI

           Dent Doctor             1986/1990         CA,IL,IN,MI,MN,
                                                     NY,VA,WA,WI

           Aero Colours Inc.       1985/1993         CA,IL,IN,MD,MI,
                                                     MN,NY,WA,WI

OIL-CHANGE SERVICES

14         Jiffy Lube Int'l. Inc.  1979/1979         All

62         Valvoline Instant       1986/1988         All except HI
           Oil Change

267        Grease Monkey           1978/1979         All except HI
           Int'l. Inc.

287        Express Oil Change      1979/1983         Non-registration
                                                     states

488        Oil Butler Int'l.       1987/1991         CA,IL,IN,MD,MI,
           Corp.                                     MN,VA,WA,WI

RENTALS

119        Affiliated Car          1987/1987         All except
           Rental LC                                 HI,ND,WA

370        Rent-A-Wreck            1970/1977         All

485        Priceless Rent-A-Car    1997/1997         All

           EagleRider Motorcycle   1992/1997         All except VA
           Rental

TRANSMISSION REPAIR

64         AAMCO Transmissions     1963/1963         All
           Inc.

112        Cottman Transmission    1962/1964         All except HI
           Systems LLC

137        Mr. Transmission/       1956/1976         CA,IL,IN,MD,MI,
           Transmission USA                          NY,VA

261        Lee Myles               1947/1964         All except HI
           Transmissions

           Speedy Transmission     1983/1984         CA,NY
           Centers

WINDSHIELD REPAIR

154        Novus Auto Glass        1972/1985         All

307        SuperGlass Windshield   1992/1993         Non-registration
           Repair                                    states

40         Midas Int'l. Corp.      1956/1956         All

60         Meineke Car Care        1972/1972         All
           Centers

77         Big O Tires Inc.        1962/1962         All except
                                                     MD,NY,RI,VA

204        All Tune and Lube       1985/1985         All except HI

262        Precision Tune          1975/1978         All except HI
           Auto Care

314        Tuffy Associates Corp.  1970/1971         All except
                                                     CA,HI,RI,WA

438        Merlin's Franchising    1975/1975         IL,IN,MI,WI
           Inc.

452        Tunex Automotive        1972/1974         Will register
           Specialists                               upon request

464        Milex Tune-Up & Brakes  1978/1979         CA,IL,IN,MD,VA

MISCELLANEOUS AUTO PRODUCTS & SERVICES

56         Line-X Corp.            1993/1999         All

131        Super Wash              1982/2001         All

337        Mighty Distrib.         1963/1970         All
           System of America

           TechZone Airbag         1992/1994         CA,MI,WA
           Service

           Spot-Not Car Washes     1968/1985         IL,IN,MI,WI

           Alta Mere Industries    1986/1993         CA,IL,MI

129        Sunbelt Business        www.sunbeltnetwork.com
           Advisors Network

396        The Intelligent Office  www.intelligentoffice.com

442        Save It Now!            www.saveitnow.com

           Foliage Design Systems  www.foliagedesign.com

Franchise  Franchise               Available         Seeking
   500                             U.S.              Foreign?
 Ranking                           Regions

APPEARANCE SERVICES

140        Maaco Auto Painting     All               C
           & Bodyworks

355        Colors On Parade        All               C

416        Ziebart                 NE,MW             C,F

463        Miracle Auto            SW,W              No
           Painting Inc.

480        Altracolor              All               No
           Systems

           Dent Doctor             All               C,F

           Aero Colours Inc.       All               C,F *

OIL-CHANGE SERVICES

14         Jiffy Lube Int'l. Inc.  All               C

62         Valvoline Instant       All               No
           Oil Change

267        Grease Monkey           All               F
           Int'l. Inc.

287        Express Oil Change      SE                No

488        Oil Butler Int'l.       All               C,F
           Corp.

RENTALS

119        Affiliated Car          All               No
           Rental LC

370        Rent-A-Wreck            All               C,F **

485        Priceless Rent-A-Car    All               No

           EagleRider Motorcycle   All               C,F
           Rental

TRANSMISSION REPAIR

64         AAMCO Transmissions     All               C
           Inc.

112        Cottman Transmission    All               No
           Systems LLC

137        Mr. Transmission/       All               No
           Transmission USA

261        Lee Myles               All               No
           Transmissions

           Speedy Transmission     All               No
           Centers

WINDSHIELD REPAIR

154        Novus Auto Glass        All               C,F

307        SuperGlass Windshield   All               C,F
           Repair

40         Midas Int'l. Corp.      All               C,F

60         Meineke Car Care        All               C,F **
           Centers

77         Big O Tires Inc.        All               No

204        All Tune and Lube       S,MW,SW,W         C

262        Precision Tune          All               C,F
           Auto Care

314        Tuffy Associates Corp.  All               No

438        Merlin's Franchising    NE,SE,MW          No
           Inc.

452        Tunex Automotive        SE,MWSW           No
           Specialists

464        Milex Tune-Up & Brakes  All               No

MISCELLANEOUS AUTO PRODUCTS & SERVICES

56         Line-X Corp.            All               C,F

131        Super Wash              MW,SW,W           No

337        Mighty Distrib.         MW                C,F
           System of America

           TechZone Airbag         All               C,F
           Service

           Spot-Not Car Washes     All *             No

           Alta Mere Industries    SE,S,SW           No

Franchise  Franchise                 2002 No. of       2003 No. of
   500                               Franchises/       Franchises/
 Ranking                               Company           Company
                                        Owned             Owned

APPEARANCE SERVICES

140        Maaco Auto Painting          511/2             502/2
           & Bodyworks

355        Colors On Parade             262/10           272/12

416        Ziebart                      402/26           392/29

463        Miracle Auto                  27/3             27/3
           Painting Inc.

480        Altracolor                    84/0             64/0
           Systems

           Dent Doctor                   43/3             39/3

           Aero Colours Inc.            217/5             221/5

OIL-CHANGE SERVICES

14         Jiffy Lube Int'l. Inc.     1,755/465         1,779/434

62         Valvoline Instant           327/361           375/355
           Oil Change

267        Grease Monkey                198/35           223/13
           Int'l. Inc.

287        Express Oil Change           125/13           130/13

488        Oil Butler Int'l.            156/1             161/1
           Corp.

RENTALS

119        Affiliated Car               150/0             142/0
           Rental LC

370        Rent-A-Wreck                 439/0             422/0

485        Priceless Rent-A-Car         124/1             140/1

           EagleRider Motorcycle         20/5             18/5
           Rental

TRANSMISSION REPAIR

64         AAMCO Transmissions          704/2             704/0
           Inc.

112        Cottman Transmission         338/0             375/0
           Systems LLC

137        Mr. Transmission/            104/0             121/0
           Transmission USA

261        Lee Myles                     90/0             91/0
           Transmissions

           Speedy Transmission           27/0             25/0
           Centers

WINDSHIELD REPAIR

154        Novus Auto Glass            2,452/6           2,533/2

307        SuperGlass Windshield        210/0             210/0
           Repair

40         Midas Int'l. Corp.         2,597/110         2,603/111

60         Meineke Car Care             846/24           857/21
           Centers

77         Big O Tires Inc.             565/0             593/0

204        All Tune and Lube            224/0             251/1

z6z        Precision Tune               505/0             409/0
           Auto Care

314        Tuffy Associates Corp.       239/11           236/13

438        Merlin's Franchising          63/5             66/4
           Inc.

452        Tunex Automotive              27/2             26/2
           Specialists

464        Milex Tune-Up & Brakes        10/0             12/0

MISCELLANEOUS AUTO PRODUCTS & SERVICES

56         Line-X Corp.                 157/0             263/0

131        Super Wash                   200/47           248/60

337        Mighty Distrib.              118/7             115/7
           System of America

           TechZone Airbag               36/1             35/1
           Service

           Spot-Not Car Washes           28/0             27/0

           Alta Mere Industries          31/0             26/0

Franchise  Franchise                 2004 No. of      Startup Costs
   500                               Franchises/     (Franchise Fee)
 Ranking                               Company
                                        Owned

APPEARANCE SERVICES

140        Maaco Auto Painting          487/1        $299K($40K)
           & Bodyworks

355        Colors On Parade             241/9        $50K-594K
                                                     ($5K-15K)

416        Ziebart                      354/24       to $195K($25K)

463        Miracle Auto                  25/3        $216K-273K($35K)
           Painting Inc.

480        Altracolor                    60/0        $375K-53.95K
           Systems                                   ($8K-19.95K)

           Dent Doctor                   31/3        $475K-84.9K
                                                     ($9.9K-19.9K+)

           Aero Colours Inc.            213/5        $574K-165.4K
                                                     ($25K-125K)

OIL-CHANGE SERVICES

14         Jiffy Lube Int'l. Inc.     1,807/426      $214K-273K($35K)

62         Valvoline Instant           391/362       $107.8K-1M($30K)
           Oil Change

267        Grease Monkey                229/3        $120K-220K+
           Int'l. Inc.                               ($30K)

287        Express Oil Change           114/35       $124.5K-200K
                                                     ($27.5K)

488        Oil Butler Int'l.            164/1        $25K-40.7K
           Corp.                                     ($15K)

RENTALS

119        Affiliated Car               242/0        $46.5K-69.5K
           Rental LC                                 ($6K-10.8K+)

370        Rent-A-Wreck                 376/0        $36.6K-211K
                                                     ($8K-26K)

485        Priceless Rent-A-Car         120/0        $37.2K-216K
                                                     ($8K-26K)

           EagleRider Motorcycle       18/5 (1)      $219.5K-674K
           Rental                                    ($15K-35K)

TRANSMISSION REPAIR

64         AAMCO Transmissions          718/0        $192.6K-212.6K
           Inc.                                      ($30K)

112        Cottman Transmission         388/0        $155K-221K
           Systems LLC                               ($31.5K)

137        Mr. Transmission/            150/o        $149K($27.5K)
           Transmission USA

261        Lee Myles                    107/0        $121.5K-171.6K
           Transmissions                             ($27.5K)

           Speedy Transmission           23/0        $53.5K-96.9K
           Centers                                   ($19.5K)

WINDSHIELD REPAIR

154        Novus Auto Glass            2,366/5       $38K-175K($7.5K)

307        SuperGlass Windshield        224/0        $9.9K-31K
           Repair                                    ($9.5K+)

40         Midas Int'l. Corp.          2,600/73      $379.4K-528K
                                                     ($20K)

60         Meineke Car Care             875/1        $18OK-365K($30K)
           Centers

77         Big O Tires Inc.             603/0        $372.8K-607.8K
                                                     ($30K)

204        All Tune and Lube            256/1        $125K($25K)

z6z        Precision Tune               406/0        $123K-200K($25K)
           Auto Care

314        Tuffy Associates Corp.       236/15       $209K-349K($25K)

438        Merlin's Franchising          63/6        $183.6K-315.9K
           Inc.                                      ($26K-30K)

452        Tunex Automotive              28/2        $155K-218K($19K)
           Specialists

464        Milex Tune-Up & Brakes        16/0        $149K($27.5K)

MISCELLANEOUS AUTO PRODUCTS & SERVICES

56         Line-X Corp.               503/1 (1)      $80.2K-162.5K
                                                     ($20K-30K)

131        Super Wash                   259/68       $391.3K-1M($9K)

337        Mighty Distrib.              119/5        $150K-200K
           System of America                         ($12.9K-34.8K)

           TechZone Airbag               34/1        $36.5K-108.9K
           Service                                   ($15K-35K)

           Spot-Not Car Washes           23/0        $622K-1.1M($25K)

           Alta Mere Industries          32/0        $97.1K($27.5K)

Franchise  Franchise                   Royalty       Type of
   500                                               Financing
 Ranking

APPEARANCE SERVICES

140        Maaco Auto Painting           8-9%        Eq (3), FF (3),
           & Bodyworks                               Inv (3), St (3)

355        Colors On Parade             7-30%        Eq (3), Inv (3)

416        Ziebart                        8%         None

463        Miracle Auto                   5%         Eq (3), Inv (3),
           Painting Inc.                             St (3)

480        Altracolor                  $95/wk.       Eq *
           Systems

           Dent Doctor                    6%         Eq (3), Inv (3),
                                                     St (3)

           Aero Colours Inc.              7%         Eq (3), FF* (3),
                                                     Inv (3), St (3)

OIL-CHANGE SERVICES

14         Jiffy Lube Int'l. Inc.       to 5%        Eq (3), FF (3),
                                                     St (3)

62         Valvoline Instant              6%         Eq*, FF (3),
           Oil Change                                Inv (3), P (3),
                                                     St (3)

267        Grease Monkey                  5%         A/R (3), Eq (3),
           Int'l. Inc.                               FF (3), Inv (3),
                                                     P (3), St (3)

287        Express Oil Change             5%         Eq*, FF (3),
                                                     Inv (3), St (3)

488        Oil Butler Int'l.              7%         Eq (3), FF (3),
           Corp.                                     Inv (3), St (3)

RENTALS

119        Affiliated Car               Varies       Eq (3), FF*,
           Rental LC                                 Inv (3)

370        Rent-A-Wreck              $30/car/mo.     None

485        Priceless Rent-A-Car      $30/car/mo.     None

           EagleRider Motorcycle        5%/10%       Eq (3), Inv (3)
           Rental

TRANSMISSION REPAIR

64         AAMCO Transmissions            7%         Eg (3), Inv (3),
           Inc.                                      St (3)

112        Cottman Transmission          7.5%        Eq (3), FF (3),
           Systems LLC                               Inv (3), St (3)

137        Mr. Transmission/              7%         Eq (3), FF (3),
           Transmission USA                          Inv (3)

261        Lee Myles                      7%         Eg (3), FF (3),
           Transmissions                             St (3)

           Speedy Transmission            7%         Eq (3)
           Centers

WINDSHIELD REPAIR

154        Novus Auto Glass              5-8%        None

307        SuperGlass Windshield         3-4%        Eq (~), FF (~),
           Repair                                    Inv (~)

40         Midas Int'l. Corp.            10%         None

60         Meineke Car Care             2.5-7%       Eq (3), Inv (3),
           Centers                                   St (3)

77         Big O Tires Inc.               2%         A/R (3), Eq (3),
                                                     FF (3), Inv (3),
                                                     P (3), St (3)

204        All Tune and Lube              7%         Eq (3), FF (3),
                                                     Inv (3), St (3)

z6z        Precision Tune               6-7.5%       A/R (3), Eq (3),
           Auto Care                                 FF (3), Inv (3),
                                                     St (3)

314        Tuffy Associates Corp.         5%         Eq (3), Inv (3),
                                                     St (3)

438        Merlin's Franchising        4.9-6.9%      Eq (3), FF (3),
           Inc.                                      Inv (3), St (3)

452        Tunex Automotive               5%         Eq (3), FF (3),
           Specialists                               Inv (3), St (3)

464        Milex Tune-Up & Brakes         7%         Eq (3), FF (3),
                                                     Inv (3)

MISCELLANEOUS AUTO PRODUCTS & SERVICES

56         Line-X Corp.                   0          A/R (~), Eq (3),
                                                     FF (3), Inv (3),
                                                     P (3), St (3)

131        Super Wash                   Varies       Eq (3), FF (3),
                                                     Inv (3), St (3)

337        Mighty Distrib.                5%         None
           System of America

           TechZone Airbag              8.50%        A/R (3), Eq (3),
           Service                                   FF (3), Inv (3),
                                                     P (3), St (3)

           Spot-Not Car Washes            5%         None

           Alta Mere Industries           7%         Eq (3), FF (3),
                                                     Inv (3)

(1) Line-X Corp. has 157 additional nonfranchise units.

(#) Homebased opportunity
(^) Kiosk/express option
K: Thousands ($)
M: Millions ($)
N/A: Not Applicable

NOTE ELIGIBLE FOR RANKING:
(A) Too smal to rank
(B) Note franchasing in the U.S.
(C) Other

REGISTRATION STATES: CA, HI, IL, IN, MD, MI, MN, NY, ND, RI,
SD, VA, WI, WA

REGIONS: NE: Northeast S: South SE: Southeast
MW: Midwest SW: Southwest W: West
C: Canada F: Foreign

* Selling multiple units/master licenses only
** Seeling int'l. master licenses only

(~) Financing In-house finance
(3) 3rd-party financing
A/R: Account receivable
Eq: Equipment
FF: Franchising fee
Inv: Inventory
P: Payroll
St: Startup costs

BUSINESS SERVICES

ADVERTISING SERVICES--DIRECT MAIL

Franchise  Franchise               Description
   500
 Ranking

161        Money Mailer LLC        Direct-mail
                                   advertising (#)

276        Super Coups             Co-op direct-mail
                                   advertising (#)

330        Valpak Direct           Co-op direct-mail
           Marketing Systems Inc.  advertising (#)

365        RSVP Publications       Direct-mail
                                   advertising (#)

ADVERTISING SERVICES--MISCELLANEOUS

236        Coffee News             Weekly newspaper (#)

269        Rezcity.com Plus        Online local city guides,
                                   travel & eBay stores (#)

459        Magnetsigns             Permanent & portable
           Advertising Inc.        sign rentals (#)

469        Profit-Tell lnt'l.      Telephone "on hold"
                                   marketing system (#)

           AllOver Media           Indoor print, gas pump,
                                   LCD advertising (#)

           Bingo Bugle Newspaper   Specialty newspaper (#)

           Industry Magazine       Fashion publication

           Discovery Map Int'l     Specialty map advertising system
                                   (#)

NOT ELIGIBLE TO BE RANKED

(A)        Billboard Connection    Ad agency specializing in outdoor
           Inc.                    media (#)

(A)        PRstore LLC             B2B marketing services

(A)        Snitch                  Free weekly crime-oriented
                                   newspaper (#)

BUSINESS CONSULTING SERVICES

98         Action Int'l.           Business coaching, consulting &
                                   training (#)

117        The Entrepreneur's      Franchise consulting & development
           Source                  services (#)

417        Renaissance Executive   Business advisory boards/consulting
           Forums Inc.             services (#)

466        The Alternative Board   Peer advisory boards/business
           TAB                     coaching (#)

           AccuTrak Inventory      Inventory consulting (#)
           Specialists

           The Growth Coach        Small-business coaching/mentoring
                                   (#)

NOT ELIGIBLE TO BE RANKED

(A)        EWF Int'l.              Peer advisory groups for women in
                                   business (#)

(A)        PRO: President's        Peer advisory boards (#)
           Resource Organization

226        Crestcom Int'l. Ltd.    Management, sales & office-staff
                                   training (#)

275        Leadership Management   Executive/management training (#)
           Inc.

296        Sandler Sales           Sales & sales-management
           Institute               training (#)

           DEI Sales Training      Sales training programs (#)
           Systems

NOT ELIGIBLE TO BE RANKED

(A)        Turbo Leadership        Leadership development/training (#)
           Systems

SHIPPING

256        Worldwide Express       Discounted air express services (#)

404        United Shipping         Transportation services (#)
           Solutions

SIGNS

88         Sign-A-Rama Inc.        Signs

109        Fastsigns Int'l. Inc.   Signs & graphics solutions

201        Signs By Tomorrow       One-day retail sign stores

326        Signs Now Corp.         Signs & graphics services

STAFFING--EXECUTIVE SEARCH

4B.        Management Recruiters/  Personnel placement, search &
           Sales Consultants/MRI   recruiting services
           Worldwide

           Sanford Rose            Executive search services (#)
           Associates

156        Labor Finders           Industrial staffing services

159        Express Personnel       Staffing & executive search
           Services                services

391        Snelling Personnel      Permanent & temporary staffing
           Services                services

432        Ahead Human Resources   PEO & HR outsourcing (#)

487        AtWork Personnel        Permanent & temporary staffing
           Services                services

           Alliance of             Professional tech staffing
           Professionals &         services (#)
           Consultants Inc.

Link Staffing Services  Temporary staffing services

           AtWork Medical          Temporary & full-time medical
           Services                staffing services

           Careers USA             Staffing services

NOT ELIGIBLE TO BE RANKED

(A)        MedTech                 Medical staffing

(A)        PersoNet-The Personnel  Staffing/payroll/PEO services
           Network

TONER REPLACEMENT SERVICES

387        Island ink-jet systems  Inkjet cartridge replacements &
           Inc.                    sales

398        Cartridge World         Printer/fax cartridge replacements
                                   & sales

           Discount Imaging        Ink, toner cartridges & fax
           Franchise Corp.         supplies/services

(A)        Caboodle Cartridge      Inkjet & laser toner cartridge
                                   replacement

76         ProForma                Printing/promotional products (#)

124        We The People Forms     Paralegal services
           & Service Centers USA
           Inc.

129        Sunbelt Business        Business brokerage
           Advisors Network

396        The Intelligent Office  Office suites & business services

442        Save It Now!            Group buying program for
                                   businesses (#)

           Foliage Design Systems  Interior foliage/plant
                                   maintenance (#)
ADVERTISING SERVICES--DIRECT MAIL

Franchise  Franchise               Contact Information
   500
 Ranking

161        Money Mailer LLC        Garden Grove,     (888)446-4648
                                   CA

276        Super Coups             E. Taunton, MA    (800)626-2620

330        Valpak Direct           Largo, FL         (800)237-6266
           Marketing Systems Inc.

365        RSVP Publications       Clearwater, FL    (800)360-7787/
                                                     (727)442-4000

ADVERTISING SERVICES--MISCELLANEOUS

236        Coffee News             Bangor, ME        (207)941-0860

269        Rezcity.com Plus        Englewood         (800)669-9000/
                                   Cliffs, W         (201)567-8500

459        Magnetsigns             Camrose, AB       (780)672-8720
           Advertising Inc.

469        Profit-Tell lnt'l.      Hinsdale, IL      (888)366-4653

           AllOver Media           Maple Grove, MN   (763)463-3813

           Bingo Bugle Newspaper   Vashon, WA        (800)327-6437/
                                                     (206)463-5656

           Industry Magazine       Altamonte         (407)767-0999
                                   Springs, FL

           Discovery Map Int'l     Anacortes, WA     (877)820-7827/
                                                     (360)588-0144

NOT ELIGIBLE TO BE RANKED

(A)        Billboard Connection    West Palm Beach,  (561)868-1497
           Inc.                    FL

(A)        PRstore LLC             Charlotte, NC     (704)333-2200

(A)        Snitch                  Louisville, KY    (502)779-3073

BUSINESS CONSULTING SERVICES

98         Action Int'l.           Las Vegas, NV     (702)795-3188

117        The Entrepreneur's      Southbury, CT     (800)289-0086
           Source

417        Renaissance Executive   La Jolla, CA      (858)551-6600
           Forums Inc.

466        The Alternative Board   Denver, CO        (800)727-0126/
           TAB                                       (303)839-1200

           AccuTrak Inventory      Surfside Beach,   (843)293-8274
           Specialists             SC

           The Growth Coach        Cincinnati, OH    (888)292-7992

NOT ELIGIBLE TO BE RANKED

(A)        EWF Int'l.              Oklahoma City,    (405)843-3934
                                   OK

(A)        PRO: President's        Chicago, IL       (312)337-3658
           Resource Organization

226        Crestcom Int'l. Ltd.    Greenwood         (303)267-8200
                                   Village, CO

275        Leadership Management   Waco, TX          (800)568-1241
           Inc.

296        Sandler Sales           Stevenson, MD     (800)669-3537/
           Institute                                 (410)653-1993

           DEI Sales Training      New York, NY      (212)581-7390
           Systems

NOT ELIGIBLE TO BE RANKED

(A)        Turbo Leadership        Newberg, OR       (503)625-1867
           Systems

SHIPPING

256        Worldwide Express       Dallas, TX        (800)758-7447

404        United Shipping         Midvale, UT       (866)744-7486/
           Solutions                                 (801)352-0012

SIGNS

88         Sign-A-Rama Inc.        West Palm Beach,  (800)286-8671/
                                   FL                (561)640-5570

109        Fastsigns Int'l. Inc.   Carrollton, TX    (800)827-7446/
                                                     (214)346-5600

201        Signs By Tomorrow       Columbia, MD      (800)765-7446/
                                                     (410)992-7192

326        Signs Now Corp.         Bradenton, FL     (800)356-3373/
                                                     (941)747-7747

STAFFING--EXECUTIVE SEARCH

4B.        Management Recruiters/  Philadelphia, PA  (215)569-2200
           Sales Consultants/MRI
           Worldwide

           Sanford Rose            Akron, OH         (800)731-7724/
           Associates                                (330)670-9797

156        Labor Finders           Palm Beach        (561)627-6507
                                   Gardens, FL

159        Express Personnel       Oklahoma City,    (877)652-6400/
           Services                OK                (405)840-5000

391        Snelling Personnel      Dallas, TX        (800)766-5556
           Services

432        Ahead Human Resources   Louisville, KY    (502)485-1000

487        AtWork Personnel        Knoxville, TN     (800)383-0804
           Services

           Alliance of             Raleigh, NC       (919)510-9696
           Professionals &
           Consultants Inc.

           Link Staffing Services  Houston, TX       (800)848-5465/
                                                     (713)784-4400

           AtWork Medical          Knoxville, TN     (800)383-0804
           Services

           Careers USA             Boca Raton, FL    (888)227-3375/

NOT ELIGIBLE TO BE RANKED

(A)        MedTech                 Pittsburgh, PA    (561)995-7000

(A)        PersoNet-The Personnel  Palm Harbor, FL   (888)293-8644
           Network

TONER REPLACEMENT SERVICES

387        Island ink-jet systems  Auburn, WA        (727)781-2983
           Inc.

398        Cartridge World         Emeryville, CA    (250)897-0067

           Discount Imaging        Monroe, LA        (510)594-9900
           Franchise Corp.

(A)        Caboodle Cartridge      Santa Clara, CA   (318)324-8977

76         ProForma                Cleveland, 0H     (408)988-0064

124        We The People Forms     Santa Barbara,    (800)825-1525/
           & Service Centers USA   CA                (216)520-8400
           Inc.

129        Sunbelt Business        Mt. Pleasant, SC  (805)962-4100
           Advisors Network

396        The Intelligent Office  Boulder, CO       (800)771-7866

442        Save It Now!            Indianapolis, IN  (303)447-9000

           Foliage Design Systems  Orlando, FL       (317)208-4836

ADVERTISING SERVICES--DIRECT MAIL

161        Money Mailer LLC        www.moneymailer.net

276        Super Coups             www.supercoups.com

330        Valpak Direct           www.valpak.com
           Marketing Systems Inc.

365        RSVP Publications       www.rsvppublications.com

ADVERTISING SERVICES--MISCELLANEOUS

236        Coffee News             www.coffeenewsusa.com

269        Rezcity.com Plus        www.rezcity.biz

459        Magnetsigns             www.magnetsigns.com
           Advertising Inc.

469        Profit-Tell lnt'l.      www.profrt-tell.com

           AllOver Media           www.allovermedia.com

           Bingo Bugle Newspaper   www.bingobugle.com

           Industry Magazine       www.industrymagazine.com

           Discovery Map Int'l     www.discoverymap.com

NOT ELIGIBLE TO BE RANKED

(A)        Billboard Connection    www.billboardconnection.com
           Inc.

(A)        PRstore LLC             www.prstore.biz

(A)        Snitch                  www.snitch.com/franchising

BUSINESS CONSULTING SERVICES

98         Action Int'l.           www.action-international.com

117        The Entrepreneur's      www.theesource.com
           Source

417        Renaissance Executive   www.executiveforums.com
           Forums Inc.

466        The Alternative Board   www.tabboards.com
           TAB

           AccuTrak Inventory      www.accutrakinventory.com
           Specialists

           The Growth Coach        www.thegrowthcoach.com

NOT ELIGIBLE TO BE RANKED

(A)        EWF Int'l.              www.ewfinternational.com

(A)        PRO: President's        www.propres.com
           Resource Organization

226        Crestcom Int'l. Ltd.    www.crestcom.com

275        Leadership Management   www.lmi-bus.com
           Inc.

296        Sandler Sales           www.sandler.com
           Institute

           DEI Sales Training      www.dei-sales.com
           Systems

NOT ELIGIBLE TO BE RANKED

(A)        Turbo Leadership        www.turboleadershipsystems.com
           Systems

SHIPPING

256        Worldwide Express       www.wwex.com

404        United Shipping         www.usshipit.com
           Solutions

SIGNS

88         Sign-A-Rama Inc.        www.signarama.com

109        Fastsigns Int'l. Inc.   www.fastsigns.com

201        Signs By Tomorrow       www.signsbytomorrow.com

326        Signs Now Corp.         www.signsnow.com

STAFFING--EXECUTIVE SEARCH

4B.        Management Recruiters/  www.brilliantpeople.com
           Sales Consultants/MRI
           Worldwide

           Sanford Rose            www.franchisesra.com
           Associates

156        Labor Finders           www.laborfinders.com

159        Express Personnel       www.expresspersonnel.com
           Services

391        Snelling Personnel      www.snelling.com
           Services

432        Ahead Human Resources   www.aheadhr.com

487        AtWork Personnel        www.atworkpersonnel.com
           Services

           Alliance of             www.apc-services.com
           Professionals &
           Consultants Inc.

           Link Staffing Services  www.linkstaffing.com

           AtWork Medical          www.atworkfranchise.com
           Services

           Careers USA             www.careersusa.com

NOT ELIGIBLE TO BE RANKED

(A)        MedTech                 www.medtechfranchising.com

(A)        PersoNet-The Personnel  www.personet.com
           Network

TONER REPLACEMENT SERVICES

387        Island ink-jet systems  www.islandinkjet.com
           Inc.

398        Cartridge World         www.cartridgeworld.com

           Discount Imaging        www.difcorp.com
           Franchise Corp.

(A)        Caboodle Cartridge      www.cacartridge.com

76         ProForma                www.connectwithproforma.com

124        We The People Forms     www.wethepeopleusa.com
           & Service Centers USA
           Inc.

129        Sunbelt Business        www.sunbeltnetwork.com
           Advisors Network

396        The Intelligent Office  www.intelligentoffice.com

442        Save It Now!            www.saveitnow.com

           Foliage Design Systems  www.foliagedesign.com

ADVERTISING SERVICES--DIRECT MAIL

Franchise  Franchise               Year Began        Where Registered
   500                             Franchising
 Ranking                           Since

161        Money Mailer LLC        1979/1980         All except
                                                     HI,ND,SD,VA

276        Super Coups             1982/1983         All except HI

330        Valpak Direct           1968/1988         All
           Marketing Systems Inc.

365        RSVP Publications       1985/1998         Pending

ADVERTISING SERVICES--MISCELLANEOUS

236        Coffee News             1988/1994         All except RI

269        Rezcity.com Plus        2002/2002         All except
                                                     HI,ND,RI,SD

459        Magnetsigns             1995/1996         MI,ND,SD
           Advertising Inc.

469        Profit-Tell lnt'l.      1993/2001         All

           AllOver Media           2002/2002         Pending

           Bingo Bugle Newspaper   1981/1983         NY

           Industry Magazine       2001/2004         All except HI,
                                                     MN,ND,SD

           Discovery Map Int'l     1987/1999         MI,WI & pending

NOT ELIGIBLE TO BE RANKED

(A)        Billboard Connection    1997/2003         All except HI,
           Inc.                                      ND

(A)        PRstore LLC             2001/2002         IL,IN,MD,MI,MN,
                                                     NY,VA

(A)        Snitch                  2001/2004         Pending

BUSINESS CONSULTING SERVICES

98         Action Int'l.           1993/1997         IL,IN,MD,MI,MN,
                                                     NY,RI,VA,WI

117        The Entrepreneur's      1984/1997         All
           Source

417        Renaissance Executive   1994/1994         All
           Forums Inc.

466        The Alternative Board   1990/1996         All except ND,
           TAB                                       SD,Va

           AccuTrak Inventory      1993/2000         IL,MN,ND,SD,VA,
           Specialists                               WA,WI

           The Growth Coach        2002/2003         All

NOT ELIGIBLE TO BE RANKED

(A)        EWF Int'l.              1998/2002         CA,IN

(A)        PRO: President's        1993/1999         CA,IL,MD,MI,MN,
           Resource Organization                     NY

226        Crestcom Int'l. Ltd.    1987/1991         All

275        Leadership Management   1965/1965         All except HI
           Inc.

296        Sandler Sales           1967/1983         All
           Institute

           DEI Sales Training      1979/2003         All except WA
           Systems

NOT ELIGIBLE TO BE RANKED

(A)        Turbo Leadership        1985/1995         CA,MI,VA,WA
           Systems

SHIPPING

256        Worldwide Express       1991/1994         All

404        United Shipping         2002/2002         All except ND,
           Solutions                                 SD

SIGNS

88         Sign-A-Rama Inc.        1986/1987         All

109        Fastsigns Int'l. Inc.   1985/1986         All

201        Signs By Tomorrow       1986/1987         All

326        Signs Now Corp.         1983/1986         All

STAFFING--EXECUTIVE SEARCH

4B.        Management Recruiters/  1957/1965         All
           Sales Consultants/MRI
           Worldwide

           Sanford Rose            1959/1970         CA,MI,NY,WI
           Associates

156        Labor Finders           1975/1975         All except HI,
                                                     ND,RI,SD

159        Express Personnel       1983/1985         All
           Services

391        Snelling Personnel      1951/1956         All
           Services

432        Ahead Human Resources   1995/2000         IN,MI,NY,WA,WI

487        AtWork Personnel        1990/1992         All
           Services

           Alliance of             1993/1993         Will register
           Professionals &                           upon request
           Consultants Inc.

           Link Staffing Services  1980/1994         All except HI

           AtWork Medical          1990/2003         All
           Services

           Careers USA             1981/1988         All except
                                                     MD, ND, SD

NOT ELIGIBLE TO BE RANKED

(A)        MedTech                 1999/2004         Pending

(A)        PersoNet-The Personnel  1994/1994         IN, MI
           Network

TONER REPLACEMENT SERVICES

387        Island ink-jet systems  1995/2000         All except
           Inc.                                      HI, IL, SD, WI

398        Cartridge World         1997/1997         All

           Discount Imaging        1995/1998         IL
           Franchise Corp.

(A)        Caboodle Cartridge      2003/2004         All

76         ProForma                1978/1985         All

124        We The People Forms     1985/1996         All except
           & Service Centers USA                     ND, SD
           Inc.

129        Sunbelt Business        1979/1993         All
           Advisors Network

396        The Intelligent Office  1995/1999         All except
                                                     HI, ND, SD

442        Save It Now!            1986/2002         CA, IL, IN, MI,
                                                     MN, NY, RI, VA,
                                                     WA

           Foliage Design Systems  1971/1980         CA, VA

Franchise  Franchise               Available         Seeking
   500                             U.S.              Foreign?
 Ranking                           Regions

MISCELLANEOUS AUTO PRODUCTS & SERVICES

56         Line-X Corp.            All               C,F

131        Super Wash              MW,SW,W           No

337        Mighty Distrib. System  MW                C,F
           of America

           TechZone Airbag         All               C,F
           Service

           Spot-Not Car Washes     All *             No

           Alta Mere Industries    SE,S,SW           No

ADVERTISING SERVICES--DIRECT MAIL

161        Money Mailer LLC        All               No

276        Super Coups             All               No

330        Valpak Direct           All               C
           Marketing Systems Inc.

365        RSVP Publications       All               C

ADVERTISING SERVICES--MISCELLANEOUS

236        Coffee News             All               C,F

269        Rezcity.com Plus        All               No

459        Magnetsigns             All               C
           Advertising Inc.

469        Profit-Tell lnt'l.      All               C,F

           AllOver Media           All               No

           Bingo Bugle Newspaper   NE,SE,S,MW,W      F

           Industry Magazine       All               C,F **

           Discovery Map Int'l     All               No

NOT ELIGIBLE TO BE RANKED

(A)        Billboard Connection    All               No
           Inc.

(A)        PRstore LLC             All               No

(A)        Snitch                  All               No

BUSINESS CONSULTING SERVICES

98         Action Int'l.           All               C,F

117        The Entrepreneur's      All               C,F **
           Source

417        Renaissance Executive   All               C,F
           Forums Inc.

466        The Alternative Board   All               C,F
           TAB

           AccuTrak Inventory      All               No
           Specialists

           The Growth Coach        All               C

NOT ELIGIBLE TO BE RANKED

(A)        EWF Int'l.              All               No

(A)        PRO: President's        All               C,F
           Resource Organization

226        Crestcom Int'l. Ltd.    All               C,F

275        Leadership Management   All               No
           Inc.

296        Sandler Sales           All               C,F
           Institute

           DEI Sales Training      All               C,F
           Systems

NOT ELIGIBLE TO BE RANKED

(A)        Turbo Leadership        All               C,F
           Systems

SHIPPING

256        Worldwide Express       All               No

404        United Shipping         All               No
           Solutions

SIGNS

88         Sign-A-Rama Inc.        All               C,F **

109        Fastsigns Int'l. Inc.   All               C,F

201        Signs By Tomorrow       All               No

326        Signs Now Corp.         All               C,F **

STAFFING--EXECUTIVE SEARCH

4B.        Management Recruiters/  All               C,F **
           Sales Consultants/MRI
           Worldwide

           Sanford Rose            All               C,F
           Associates

156        Labor Finders           NE,MW,W           No

159        Express Personnel       All               C,F
           Services

391        Snelling Personnel      All               No
           Services

432        Ahead Human Resources   All               No

487        AtWork Personnel        All               No
           Services

           Alliance of             All               No
           Professionals &
           Consultants Inc.

           Link Staffing Services  All               No

           AtWork Medical          All               No
           Services

           Careers USA             All               No

NOT ELIGIBLE TO BE RANKED

(A)        MedTech                 All               No

(A)        PersoNet-The Personnel  All               No
           Network

TONER REPLACEMENT SERVICES

387        Island ink-jet systems  All               C, F
           Inc.

398        Cartridge World         All *             C, F **

           Discount Imaging        All               No
           Franchise Corp.

(A)        Caboodle Cartridge      All               No

76         ProForma                All               C

124        We The People Forms     All               C
           & Service Centers USA
           Inc.

129        Sunbelt Business        All               C, F
           Advisors Network

396        The Intelligent Office  All               C, F*

442        Save It Now!            All               No

           Foliage Design Systems  All               No

ADVERTISING SERVICES--DIRECT MAIL

Franchise  Franchise                 2002 No. of       2003 No. of
   500                               Franchises/       Franchises/
 Ranking                               Company           Company
                                        Owned             Owned

161        Money Mailer LLC             230/12           250/13

276        Super Coups                  222/0             227/0

330        Valpak Direct                221/1             205/5
           Marketing Systems Inc.

365        RSVP Publications             62/0             70/0

ADVERTISING SERVICES--MISCELLANEOUS

236        Coffee News                  340/4             404/4

269        Rezcity.com Plus              0/0              215/2

459        Magnetsigns                   55/0             73/0
           Advertising Inc.

469        Profit-Tell lnt'l.            1/1               5/1

           AllOver Media                13/16             21/19

           Bingo Bugle Newspaper         63/0             62/0

           Industry Magazine            N/A/0             N/A/0

           Discovery Map Int'l           11/9             14/6

NOT ELIGIBLE TO BE RANKED

(A)        Billboard Connection         N/A/1              1/1
           Inc.

(A)        PRstore LLC                   0/1               2/1

(A)        Snitch                       N/A/1             N/A/1

BUSINESS CONSULTING SERVICES

98         Action Int'l.                308/21           387/28

117        The Entrepreneur's           138/0             249/0
           Source

417        Renaissance Executive         30/0             35/0
           Forums Inc.

466        The Alternative Board        64/12             84/16
           TAB

           AccuTrak Inventory            25/0             38/1
           Specialists

           The Growth Coach             N/A/0              6/0

NOT ELIGIBLE TO BE RANKED

(A)        EWF Int'l.                    0/1               0/1

(A)        PRO: President's              1/1               1/3
           Resource Organization

226        Crestcom Int'l. Ltd.         130/0             139/0

275        Leadership Management        205/0             240/0
           Inc.

296        Sandler Sales                161/0             165/0
           Institute

           DEI Sales Training           N/A/5              1/5
           Systems

NOT ELIGIBLE TO BE RANKED

(A)        Turbo Leadership              2/1               2/1
           Systems

SHIPPING

256        Worldwide Express            139/6             149/5

404        United Shipping               8/0              71/0
           Solutions

SIGNS

88         Sign-A-Rama Inc.             651/0             676/0

109        Fastsigns Int'l. Inc.        439/0             445/0

201        Signs By Tomorrow            122/1             156/1

326        Signs Now Corp.              262/2             242/2

STAFFING--EXECUTIVE SEARCH

4B.        Management Recruiters/      1,362/30          1,336/0
           Sales Consultants/MRI
           Worldwide

           Sanford Rose                  60/0             57/1
           Associates

156        Labor Finders                159/9            168/12

159        Express Personnel            405/2             410/0
           Services

391        Snelling Personnel           202/37           164/30
           Services

432        Ahead Human Resources         5/2               7/2

487        AtWork Personnel              51/1              51/0
           Services

           Alliance of                   3/3               9/9
           Professionals &
           Consultants Inc.

           Link Staffing Services       29/15             29/11

           AtWork Medical               N/A/0              0/0
           Services

           Careers USA                   5/17              5/17

NOT ELIGIBLE TO BE RANKED

(A)        MedTech                      N/A/3             N/A/4

(A)        PersoNet-The Personnel        8/0               9/0
           Network

TONER REPLACEMENT SERVICES

387        Island ink-jet systems        36/1              91/1
           Inc.

398        Cartridge World              175/1             344/2

           Discount Imaging              7/0               10/0
           Franchise Corp.

(A)        Caboodle Cartridge          N/A/N/A            N/A/1

76         ProForma                     552/0             605/0

124        We The People Forms           79/0             107/1
           & Service Centers USA
           Inc.

129        Sunbelt Business             346/1             389/0
           Advisors Network

396        The Intelligent Office        10/4              14/4

442        Save It Now!                  0/0               10/0

           Foliage Design Systems        37/3              37/3

ADVERTISING SERVICES--DIRECT MAIL

Franchise  Franchise                 2004 No. of     Startup Costs
   500                               Franchises/     (Franchise Fee)
 Ranking                               Company
                                        Owned

161        Money Mailer LLC             270/14       $53K-76.5K
                                                     ($35.5K-48.5K)

276        Super Coups                  227/0        $51.95K-89.5K
                                                     ($31K)

330        Valpak Direct                196/6        $51.7K-84.3K
           Marketing Systems Inc.                    ($15K)

365        RSVP Publications             77/0        $29.3K-142.95
                                                     ($15K-100K+)

ADVERTISING SERVICES--MISCELLANEOUS

236        Coffee News                  595/0        $5K($4K/2.5K)

269        Rezcity.com Plus             238/2        $6.7K-61.2K
                                                     ($4.5K-50K)

459        Magnetsigns                   90/0        $24K-80K($5K)
           Advertising Inc.

469        Profit-Tell lnt'l.            12/1        $28.7K-48.3K
                                                     ($22.5K)

           AllOver Media                22/21        $57.7K-385.1K
                                                     ($35K-100K)

           Bingo Bugle Newspaper         60/0        $5.1K-11.5K
                                                     ($1.5K)

           Industry Magazine             20/1        $34.4K-43.8K
                                                     ($25K)

           Discovery Map Int'l           17/4        $36.3K-50.3K
                                                     ($20K-30K)

NOT ELIGIBLE TO BE RANKED

(A)        Billboard Connection          1/0         $34.7K($19.5K)
           Inc.

(A)        PRstore LLC                   2/0         $100.96K-181.3K
                                                     ($25K-40K)

(A)        Snitch                      0/1 (1)       $57.3K-171.7K
                                                     ($15K040K)

BUSINESS CONSULTING SERVICES

98         Action Int'l.                474/0        $70K-1.6M($25K-
                                                     40K/150K+)

117        The Entrepreneur's           283/0        $71K-79K($45K)
           Source

417        Renaissance Executive         39/0        ($46.4K-61.9K
           Forums Inc.                               (29.5K)

466        The Alternative Board        94/18        $27K-85K
           TAB                                       ($9.9K-39.9K)

           AccuTrak Inventory            40/1        $39K-48K
           Specialists                               ($22.5K)

           The Growth Coach              47/0        $25.5L-39.9K
                                                     ($17.9K-23.9K)

NOT ELIGIBLE TO BE RANKED

(A)        EWF Int'l.                    2/1         $30.5K-35K(25K)

(A)        PRO: President's              5/2         $18.9K-63K
           Resource Organization                     ($8.5K-35K)

226        Crestcom Int'l. Ltd.         143/0        $54.8K-88.96K
                                                     ($39.5K/59.5K)

275        Leadership Management        231/0        $33.5K-37.5K
           Inc.                                      ($30K)

296        Sandler Sales                179/0        $56.5K-73.3K
           Institute                                 (50K)

           DEI Sales Training            22/2        $80K-100K($50K)
           Systems

NOT ELIGIBLE TO BE RANKED

(A)        Turbo Leadership              0/1         $33.3K-56.8K
           Systems                                   ($29K)

SHIPPING

256        Worldwide Express            162/8        $41.2K-295.7K
                                                     (23.8K-266K)

404        United Shipping              120/0        $25K-86K
           Solutions                                 ($25K-30K)

SIGNS

88         Sign-A-Rama Inc.             706/0        $45K-140K
                                                     ($39.5K)

109        Fastsigns Int'l. Inc.        452/0        $155.5K-232.9
                                                     ($20K)

201        Signs By Tomorrow            167/1        $117K-193.5K
                                                     (28.5K)

326        Signs Now Corp.              235/2        $139.5K-170K
                                                     ($25K)

STAFFING--EXECUTIVE SEARCH

4B.        Management Recruiters/      1,338/0       $115.8K-161K
           Sales Consultants/MRI                     ($79K)
           Worldwide

           Sanford Rose                  59/1        $63.5K-103.5K
           Associates                                ($45K)

156        Labor Finders                186/13       $68.5K-115.9K
                                                     ($10K)

159        Express Personnel            413/0        $120K-170K
           Services                                  ($25K)

391        Snelling Personnel           151/40       $75.3K-181K
           Services                                  ($20K)

432        Ahead Human Resources         9/2         $80.1K-171.7K
                                                     ($17.7K-23.7K)
487        AtWork Personnel              40/1        $59.5K-105K
           Services                                  ($5.5K)

           Alliance of                   10/0        $7.1K-13.9K
           Professionals &                           ($5K)
           Consultants Inc.

           Link Staffing Services        33/8        $85.5K-156K
                                                     ($17K)

           AtWork Medical                20/0        $59-5K-105K
           Services                                  ($11.5K)

           Careers USA                   5/17        $121.8K-159.6K
                                                     ($14.5K)

NOT ELIGIBLE TO BE RANKED

(A)        MedTech                       0/9         $41.2K-65.8K
                                                     ($15K-25K)

(A)        PersoNet-The Personnel        6/0         $35.2K-100K
           Network                                   ($15K-60K)

TONER REPLACEMENT SERVICES

387        Island ink-jet systems       155/6        $80.8k-109.4k
           Inc.                                      ($29k)

398        Cartridge World              562/2        $88.5K-140K
                                                     ($25K-35K)

           Discount Imaging              n/o         $80.6K-109.7K
           Franchise Corp.                           ($25K)

(A)        Caboodle Cartridge            2/2         $63K-118K
                                                     ($12.5K/20K)

76         ProForma                     615/0        $4.5K-34.1K
                                                     (to $14.9K)

124        We The People Forms          138/7        $115.5K-151.5K
           & Service Centers USA                     ($89.5K)
           Inc.

129        Sunbelt Business             397/0        $51K-100K
           Advisors Network                          ($15K-25K)

396        The Intelligent Office        20/3        $311K-537.1K
                                                     ($48K)

442        Save It Now!                  45/1        $59.3K-252.7K
                                                     ($32.5K)

           Foliage Design Systems        32/4        $44.4K-64.4K
                                                     ($20K+)

ADVERTISING SERVICES--DIRECT MAIL

Franchise  Franchise               Royalty           Type of
   500                                               Financing
 Ranking

161        Money Mailer LLC             Varies       FF (3), St (3)

276        Super Coups                  Varies       None

330        Valpak Direct                  0          FF (3), St (3)
           Marketing Systems Inc.

365        RSVP Publications              7%         FF (~) (3),
                                                     Inv (~) (3)

ADVERTISING SERVICES--MISCELLANEOUS

236        Coffee News                $20-75/wk.     FF (3)

269        Rezcity.com Plus               0          FF (3); 50%
                                                     financing
                                                     for 24 mos.

459        Magnetsigns                   10%         Eq (~), Inv (~)
           Advertising Inc.

469        Profit-Tell lnt'l.             0          Eq (3), FF (3),
                                                     Inv (3), St (3)

           AllOver Media                  6%         FF (~)

           Bingo Bugle Newspaper   8%                None

           Industry Magazine                      0  None

           Discovery Map Int'l     0                 None

NOT ELIGIBLE TO BE RANKED

(A)        Billboard Connection    3.5%              None
           Inc.

(A)        PRstore LLC             2-6%              None

(A)        Snitch                  10%               None

BUSINESS CONSULTING SERVICES

98         Action Int'l.           $1.5K/mo.         FF (3), St (3)

117        The Entrepreneur's      0                 None
           Source

417        Renaissance Executive   20%               None
           Forums Inc.

466        The Alternative Board   Varies            FF  (~)
           TAB

           AccuTrak Inventory      7%                Eq  (~)
           Specialists

           The Growth Coach        6%                FF  (~)

NOT ELIGIBLE TO BE RANKED

(A)        EWF Int'l.              15%               None

(A)        PRO: President's        20%               FF  (~)
           Resource Organization

226        Crestcom Int'l. Ltd.    1.5%              FF  (~) (3)

275        Leadership Management   6%                None
           Inc.

296        Sandler Sales           $1.2K/mo.         None
           Institute

           DEI Sales Training      7%                A/R (3), Eg (3),
           Systems                                   FF (3), Inv (3),
                                                     St (3)

NOT ELIGIBLE TO BE RANKED

(A)        Turbo Leadership        10%               None
           Systems

SHIPPING

256        Worldwide Express       6%                Eg (3), FF (3),
                                                     St (3)

404        United Shipping         6%                None
           Solutions

SIGNS

88         Sign-A-Rama Inc.        6% w/cap          Eq (3), FF (3),
                                                     Inv (3), St (3)

109        Fastsigns Int'l. Inc.   6%                A/R (3), Eq (3),
                                                     FF (3), Inv (3),
                                                     St (3)

201        Signs By Tomorrow       3-6%              None

326        Signs Now Corp.         5%                Eq (3), Inv (3),
                                                     St (3)

STAFFING--EXECUTIVE SEARCH

4B.        Management Recruiters/  7/75%             Eq (3), FF (3),
           Sales Consultants/MRI                     St (3)
           Worldwide

           Sanford Rose            7-5%              FF (~)
           Associates

156        Labor Finders           2.5%              A/R (~)

159        Express Personnel       8-9%              None
           Services

391        Snelling Personnel      Varies            Eq (3), FF (3),
           Services                                  P (~), St (3)

432        Ahead Human Resources   Varies            None

487        AtWork Personnel        1.6-6.1%          A/R (~), FF (~),
           Services                                  P (~)

           Alliance of             0                 None
           Professionals &
           Consultants Inc.

           Link Staffing Services  Varies            A/R (~), P (~)

           AtWork Medical          1.6-6.1%          A/R (~), FF (~),
           Services                                  P (~)

           Careers USA             Varies            A/R (~), P (~)

NOT ELIGIBLE TO BE RANKED

(A)        MedTech                 10-17%            A/R (~), Eg (3),
                                                     FF (3), Inv (3),
                                                     P (~), St (3)

(A)        PersoNet-The Personnel  Varies            A/R (~), FF (3),
           Network                                   P (~), St (3)

TONER REPLACEMENT SERVICES

387        Island ink-jet systems  6%                None
           Inc.

398        Cartridge World         6%                A/R (3), Eq (3),
                                                     Inv (3), P (3),
                                                     St (3)

           Discount Imaging
           Franchise Corp.         6%                A/R (3), Eq (3),
                                                     FF (3), Inv (3),
                                                     P (3), St (3)

(A)        Caboodle Cartridge      Varies            None

MISCELLANEOUS BUSINESS SERVICES CONTINUED ON PAGE 156)

76         ProForma                6-8%              A/R (~)

124        We The People Forms     0                 FF (~)
           & Service Centers USA
           Inc.

129        Sunbelt Business        $500-700/mo.      A/R (3), Eq (3),
           Advisors Network                          FF (3), Inv (3),
                                                     P (3), St (3)

396        The Intelligent Office  5%                None

442        Save It Now!            6%                None

           Foliage Design Systems  6%                None

(#) Homebased opportunity
(^) Kiosk/express option
K: Thousands ($)
M: Millions ($)
N/A: Not Applicable

NOTE ELIGIBLE FOR RANKING:
(A) Too smal to rank
(B) Note franchasing in the U.S.
(C) Other

REGISTRATION STATES: CA, HI, IL, IN, MD, MI, MN, NY, ND, RI,
SD, VA, WI, WA

REGIONS: NE: Northeast S: South SE: Southeast
MW: Midwest SW: Southwest W: West
C: Canada F: Foreign

* Selling multiple units/master licenses only
** Seeling int'l. master licenses only

(~) Financing In-house finance
(3) 3rd-party financing
A/R: Account receivable
Eq: Equipment
FF: Franchising fee
Inv: Inventory
P: Payroll
St: Startup costs

CHILDREN'S PRODUCTS & SERVICES

ART CLASSES

368        Young Rembrandts        Art classes for children ages 3 to
           Franchise Inc.          12 (#)

494        KidzArt                 Drawing & art education for all
                                   ages (#)

           Abrakadoodle            Art education classes (#)

CHILD CARE

177        Goddard Systems Inc.    Preschool/child-care center

264        Primrose School         Educational child-care facility
           Franchising Co.

409        Tutor Time Franchise    Child-care learning center
           LLC

434        Kiddie Academy          Child-care learning center
           Child Care Learning
           Centers

ENRICHMENT PROGRAMS

220        FasTracKids Int'l.      Enrichment education for young
           Inc.                    children

230        The Mad Science Group   Science activities for children (#)

388        Drama Kids Int'l. Inc.  After-school children's drama
                                   program (#)

414        Computertots/Computer   Tech training for schools, kids &
           Explorers               adults (#)

473        High Touch-High Tech    Science activities for
                                   schools/children's parties (#)

           CompuChild              Preschool computer education (#)

NOT ELIGIBLE TO BE RANKED

(A)        KidStage                Children's theater program (#)

(A)        Viva the Chef           Culinary instruction for kids &
                                   adults

CHILDREN'S FITNESS PROGRAMS

164        Children's Fitness      Children's early learning & fitness
           Center                  program

239        Stretch-N-Grow Int'l.   On-site children's fitness
           Inc.                    program (#)

243        Gymboree                Parent/child play program

268        Kinderdance Int'l.      Children's movement/educational
           Inc.                    programs (#)

349        The Little Gym          Child development/fitness program

482        StrollerFit Inc.        Interactive fitness classes &
                                   products (#)

           J.W. Tumbles, A         Gym Children's gym/parties
           Children's Gym

           Pee Wee Workout         Preschool fitness program (#)

(A)        Baby Power/             Parent/child
           Forever Kids            play program

(A)        EncouraGym              Children's
                                   active-learning
                                   classes; toys,
                                   clothing

(A)        Fun Bus                 Mobile
                                   children's
                                   fitness
                                   program (#)

(A)        JumpBunch Inc.          Preschool sports
                                   & fitness
                                   programs (#)

IDENTIFICATION SERVICES

215        Ident-A-Kid Services    Children's identification
           of America              products & services (#)

402        CHIP-The Child          Child identification &school
           I.D.Program             safety program (#)

           McGruff Safe Kids       Computerized children's
                                   ID system (#) (^)

           Total
           Identification System

           Safe Kids Card          Children's, adult &
                                   pet ID system (#) (^)

TUTORING

17         Kumon Math &            Supplemental education
           Reading Centers

51         Sylvan Learning         Supplemental education
           Centers

142        Huntington Learning     Educational services
           Centers Inc.

158        Club Z In-Home          In-home tutoring services (#)
           Tutoring Services

182        Tutoring Club Inc.      Individualized instruction
                                   for K-12 students

225        Enopi Daekyo USA Inc.   Supplemental learning program

481        Oxford Learning         Educational leaming centers
           Centres Inc.

NOT ELIGIBLE TO BE RANKED

(A)        The Honors              Supplemental education/
           Learning Center         academic testing

(A)        Mathnasium              Math-only after-school
           Learning Centers        learning centers

MISCELLANEOUS CHILDREN'S BUSINESSES

364        Once Upon A Child       New/used children's
                                   clothing & products

406        Kid to Kid              New/used kids'/maternity
                                   clothing & products

408        Educational Outfitters  School uniforms

467        Pump It Up              Children's party facilities

           Learning Express        Specialty toy store (^)

           Children's Orchard      Children's products
                                   resale stores

           Babies'N' Bells Inc.    Invitations &
                                   announcements (#)

           USA Baby                Baby/children's furniture
                                   & accessories

Franchise  Franchise               Contact Information
   500
 Ranking

           ART CLASSES

368        Young Rembrandts        Elgin, IL         (800)933-7351/
           Franchise Inc.                            (407)245-7776

494        KidzArt                 New Braunfels,    (847)742-6966
                                   TX

           Abrakadoodle            Reston, VA        (800)379-8302

CHILD CARE

177        Goddard Systems Inc.    King of Prussia,  (703)871-7356
                                   PA

264        Primrose School         Acworth, GA       (800)272-4901
           Franchising Co.

409        Tutor Time Franchise    Novi, MI          (800)291-2555/
           LLC                                       (770)529-4100

434        Kiddie Academy          Bel Air, MD       (800)275-1235
           Child Care Learning
           Centers

ENRICHMENT PROGRAMS

220        FasTracKids Int'l.      Greenwood         (800)554-3343
           Inc.                    Village, CO

230        The Mad Science Group   Montreal, QC      (303)224-0200

388        Drama Kids Int'l. Inc.  Ellicott City,    (800)586-5231
                                   MD

414        Computertots/Computer   Cypress, TX       (410)480-2015
           Explorers

473        High Touch-High Tech    Coral Springs,    (888)638-8722/
                                   FL                (281)256-4100

           CompuChild              Rochester, IN     (800)444-4968

NOT ELIGIBLE TO BE RANKED

(A)        KidStage                Appleton, WI      (800)619-5437

(A)        Viva the Chef           Morristown, NJ    (877)415-5115

CHILDREN'S FITNESS PROGRAMS

164        Children's Fitness      Sherman Oaks, CA  (973)359-0600
           Center

239        Stretch-N-Grow Int'l.   Seminole, FL      (800)469-4967
           Inc.

243        Gymboree                Burlingame, CA    (727)596-7614

268        Kinderdance Int'l.      Melbourne, FL     (800)520-7529/
           Inc.                                      (650)579-0600

349        The Little Gym          Scottsdale, AZ    (800)554-2334/
                                                     (321)242-0590

482        StrollerFit Inc.        Cincinnati, OH    (888)228-2878/
                                                     (480)948-2878

           J.W. Tumbles, A         Solana Beach, CA  (513)489-2920
           Children's Gym

           Pee Wee Workout         Willoughby, OH    (858)794-0484

(A)        Baby Power/             Annandale, NJ     (800)365-4847
           Forever Kids

(A)        EncouraGym              Carmel, IN        (317)334-1966

(A)        Fun Bus                 Tinton            (732)578-1287
                                   Falls, NJ

(A)        JumpBunch Inc.          Annapolis, MD     (410)703-2300

IDENTIFICATION SERVICES

215        Ident-A-Kid Services    St. Petersburg,   (727)577-4646
           of America              FL

402        CHIP-The Child          Westlake          (805)557-0577
           I.D.Program             Village, CA

           McGruff Safe Kids       Wayzata, MN       (888)209-4218

           Total
           Identification System

           Safe Kids Card          Victorville, CA   (909)496-9982

TUTORING

17         Kumon Math &            Teaneck, NJ       (866) 633-0740/
           Reading Centers                           (201) 928-0444

51         Sylvan Learning         Baltimore,MD      (800)284-8214/
           Centers                                   (410)843-8000

142        Huntington Learning     Oradell, NJ       (800)653-8400/
           Centers Inc.                              (201)261-8400

158        Club Z In-Home          Tampa, FL         (800)434-2582
           Tutoring Services

182        Tutoring Club Inc.      Discovery         (888)674-6425/
                                   Bay, CA           (925)513-7784

225        Enopi Daekyo USA Inc.   Englewood         (201)894-1212
                                   Cliffs, NJ

481        Oxford Learning         London, ON        (888)559-2212
           Centres Inc.

NOT ELIGIBLE TO BE RANKED

(A)        The Honors              Chattanooga, TN   (423)892-1803
           Learning Center

(A)        Mathnasium              Beverly           (310)943-6100
           Learning Centers        Hills, CA

           MISCELLANEOUS CHILDREN'S BUSINESSES

364        Once Upon A Child       Minneapolis, MN   (800)453-7750/
                                                     (763)520-8490

406        Kid to Kid              Salt Lake         (888)543-2543/
                                   City, UT          (801)359-0071

408        Educational Outfitters  Chattanooga, TN   (877)814-1222/
                                                     (423)894-1222

467        Pump It Up              Pleasanton, CA    (925)397-1300

           Learning Express        Ayer, MA          (978)889-1000

           Children's Orchard      Ann Arbor, MI     (800)999-5437

           Babies'N' Bells Inc.    Frisco, TX        (888)418-2229

           USA Baby                Lombard, IL       (630)652-0600

Franchise  Franchise               Contact Information
   500
 Ranking

           ART CLASSES

368        Young Rembrandts        www.youngrembrandts.com
           Franchise Inc.

494        KidzArt                 www.kidzart.com

           Abrakadoodle            www.abrakadoodle.com

CHILD CARE

177        Goddard Systems Inc.    www.goddardschool.com

264        Primrose School         www.primroseschools.com
           Franchising Co.

409        Tutor Time Franchise    www.tutortime.com
           LLC

434        Kiddie Academy          www.kiddieacademy.com
           Child Care Learning
           Centers

ENRICHMENT PROGRAMS

220        FasTracKids Int'l.      www.fastrackids.com
           Inc.

230        The Mad Science Group   www.madscience.org

388        Drama Kids Int'l. Inc.  www.dramakids.com

414        Computertots/Computer   www.computertots.com
           Explorers

473        High Touch-High Tech    www.hightouch-hightech.com

           CompuChild              www.compuchild.com

NOT ELIGIBLE TO BE RANKED

(A)        KidStage                www.kidstagefranchise.com

(A)        Viva the Chef           www.vivathechefcom

CHILDREN'S FITNESS PROGRAMS

164        Children's Fitness      www.my-gym.com
           Center

239        Stretch-N-Grow Int'l.   www.stretch-n-grow.com
           Inc.

243        Gymboree                www.gymboree.com

268        Kinderdance Int'l.      www.kinderdance.com
           Inc.

349        The Little Gym          www.thelittlegym.com

482        StrollerFit Inc.        www.strollerfit.com

           J.W. Tumbles, A         www.jwtumbles.com
           Children's Gym

           Pee Wee Workout         www.peeweeworkout.com

Franchise  Franchise               Year Began,       Where
   500                             Franchising       Registered
 Ranking                           Since

ART CLASSES

368        Young Rembrandts        1988/1997         All except
           Franchise Inc.                            HI, ND, RI, SD

494        KidzArt                 1997/2002         All except
                                                     HI, ND, SD

           Abrakadoodle            2002/2004         CA, IL, IN, MD,
                                                     NY, VA, WA

CHILD CARE

177        Goddard Systems Inc.    1986/1988         All

264        Primrose School         1982/1988         CA, IL, IN, MD,
           Franchising Co.                           MN, NY, VA

409        Tutor Time Franchise    1988/1990         CA, IL, IN, MD,
           LLC                                       MI, MN, NY, VA,
                                                     WA

434        Kiddie Academy          1979/1991         All
           Child Care Learning
           Centers

ENRICHMENT PROGRAMS

220        FasTracKids Int'l.      1998/1998         All
           Inc.

230        The Mad Science Group   1985/1995         All

388        Drama Kids Int'l. Inc.  1979/1989         All

414        Computertots/Computer   1983/1988         All
           Explorers

473        High Touch-High Tech    1990/1993         IL, WI

           CompuChild              1994/2001         All except
                                                     ND, RI, SD

NOT ELIGIBLE TO BE RANKED

(A)        KidStage                1997/2003         CA, NY, WI

(A)        Viva the Chef           2003/2004         All except
                                                     HI, ND, RI, SD

CHILDREN'S FITNESS PROGRAMS

164        Children's Fitness      1983/1995         All
           Center

239        Stretch-N-Grow Int'l.   1992/1993         All
           Inc.

243        Gymboree                1976/1978         All

268        Kinderdance Int'l.      1979/1985         All except
           Inc.                                      IN, ND, SD

349        The Little Gym          1976/1992         All except
                                                     ND, SD

482        StrollerFit Inc.        1997/2001         IN

           J.W. Tumbles, A         1985/1993         CA, MN, VA
           Children's Gym

           Pee Wee Workout         1986/1988         Non-

NOT ELIGIBLE TO BE RANKED

(A)        Baby Power/             1973/1996         Will register
           Forever Kids                              upon request

(A)        EncouraGym              2001/2004         IN,NY

(A)        Fun Bus                 2000/2003         NY

(A)        JumpBunch Inc.          2002/2002         CA,HI,IN,
                                                     MD,MI,NY,VA

IDENTIFICATION SERVICES

215        Ident-A-Kid Services    1986/2000         All
           of America

402        CHIP-The Child          2001/2002         All
           I.D.Program

           McGruff Safe Kids       2001/2002         CA,IL,MD,
                                                     NY,SD,VA,WA
           Total
           Identification System

           Safe Kids Card          2002/2003         CA,IL,MD,MI,VA,WI

TUTORING

17         Kumon Math &            1958/1958         All
           Reading Centers

51         Sylvan Learning         1979/1980         All
           Centers

142        Huntington Learning     1977/1985         All except
           Centers Inc.                              HI,ND,SD

158        Club Z In-Home          1995/1998         All except MI
           Tutoring Services

182        Tutoring Club Inc.      1991/1999         All

225        Enopi Daekyo USA Inc.   1976/1976         All

481        Oxford Learning         1984/1989         MD,MI,NY,VA
           Centres Inc.

NOT ELIGIBLE TO BE RANKED

(A)        The Honors              1987/1991         Non-registration
           Learning Center                           States

(A)        Mathnasium              2002/2003         All
           Learning Centers

MISCELLANEOUS CHILDREN'S BUSINESSES

364        Once Upon A Child       1984/1992         All

406        Kid to Kid              1992/1994         All

408        Educational Outfitters  1998/2001         All except
                                                     HI,ND,RI,SD

467        Pump It Up              2000/2001         All

           Learning Express        1987/1987         All except HI

           Children's Orchard      1980/1985         All except
                                                     HI,ND,RI,SD

           Babies'N' Bells Inc.    1996/1997         CA,IL,NY,VA

           USA Baby                1975/1986         All

Franchise  Franchise               Available         Seeking
   500                             U.S. Regions      Foreign?
 Ranking

ART CLASSES

368        Young Rembrandts        All               No
           Franchise Inc.

494        KidzArt                 All               C

           Abrakadoodle            All               F **

CHILD CARE

177        Goddard Systems Inc.    All               C

264        Primrose School         SE, S, MW, SW     No
           Franchising Co.

409        Tutor Time Franchise    All               C
           LLC

434        Kiddie Academy          All               No
           Child Care Learning
           Centers

220        FasTracKids Int'l.      All               C, F
           Inc.

230        The Mad Science Group   All               C, F

388        Drama Kids Int'l. Inc.  All               No

414        Computertots/Computer   All               C, F *
           Explorers

473        High Touch-High Tech    All               C, F

           CompuChild              All               C, F

NOT ELIGIBLE TO BE RANKED

(A)        KidStage                All               No

(A)        Viva the Chef           All               C, F

164        Children's Fitness      All               C, F
           Center

239        Stretch-N-Grow Int'l.   All               C, F
           Inc.

243        Gymboree                All               C, F **

268        Kinderdance Int'l.      All               No
           Inc.

349        The Little Gym          All               C, F **

482        StrollerFit Inc.        SE, S, MW         No

           J.W. Tumbles, A         All               C, F **
           Children's Gym

           Pee Wee Workout         All               C, F

NOT ELIGIBLE TO BE RANKED

(A)        Baby Power/             All               No
           Forever Kids

(A)        EncouraGym              All               C,F

(A)        Fun Bus                 All               No

(A)        JumpBunch Inc.          All               C,F

IDENTIFICATION SERVICES

215        Ident-A-Kid Services    All               C,F **
           of America

402        CHIP-The Child          All               C,F **
           I.D.Program

           McGruff Safe Kids       All               C,F

           Total
           Identification System

           Safe Kids Card          All               C,F **

TUTORING

17         Kumon Math &            All               C,F
           Reading Centers

51         Sylvan Learning         All               C
           Centers

142        Huntington Learning     All *             No
           Centers Inc.

158        Club Z In-Home          All               C,F
           Tutoring Services

182        Tutoring Club Inc.      All               C

225        Enopi Daekyo USA Inc.   All               C,F

481        Oxford Learning         All               C,F*
           Centres Inc.

(A)        The Honors              All               No
           Learning Center

(A)        Mathnasium              All               C,F
           Learning Centers

MISCELLANEOUS CHILDREN'S BUSINESSES

364        Once Upon A Child       All               C
406        Kid to Kid              All               C,F *
408        Educational Outfitters  All               No
467        Pump It Up              All               No
           Learning Express        All               C
           Children's Orchard      All               No
           Babies'N' Bells Inc.    All               C,F
           USA Baby                All               C,F

BUSINESS FINANCIAL SERVICES

195        Interface               All               C,F **
           Financial Corp.

247        Fiducial Inc.           All               No

381        Padget Business         All               C
           Services

451        Commission Express      All               C,F

Franchise  Franchise                 2002 No. of       2003 No. of
   500                               Franchises/       Franchises/
 Ranking                               Company           Company
                                        Owned             Owned

ART CLASSES

368        Young Rembrandts              6/1               16/1
           Franchise Inc.

494        KidzArt                       0/2               20/2

           Abrakadoodle                 N/A/1             N/A/1

CHILD CARE

177        Goddard Systems Inc.         136/0             145/1

264        Primrose School              102/1             106/1
           Franchising Co.

409        Tutor Time Franchise         136/58            134/63
           LLC

434        Kiddie Academy               61/12             60/11
           Child Care Learning
           Centers

220        FasTracKids Int'l.           145/0             170/0
           Inc.

230        The Mad Science Group        143/0             156/0

388        Drama Kids Int'l. Inc.       113/4             117/2

414        Computertots/Computer         98/2              82/0
           Explorers

473        High Touch-High Tech          86/3              88/2

           CompuChild                    51/1              42/1

NOT ELIGIBLE TO BE RANKED

(A)        KidStage                     N/A/1              5/1

(A)        Viva the Chef               N/A/N/A             0/1

164        Children's Fitness            94/0             103/6
           Center

239        Stretch-N-Grow Int'l.        107/0             159/0
           Inc.

243        Gymboree                     462/23            520/18

268        Kinderdance Int'l.            76/1              92/1
           Inc.

349        The Little Gym               117/5             157/2

482        StrollerFit Inc.              10/0              12/0

           J.W. Tumbles, A               7/1               8/1
           Children's Gym

           Pee Wee Workout               16/1              10/1

NOT ELIGIBLE TO BE RANKED

(A)        Baby Power/                   6/1               5/0
           Forever Kids

(A)        EncouraGym                    N/A/0             N/A/0

(A)        Fun Bus                       N/A/1             2/1

(A)        JumpBunch Inc.                0/0               1/1

IDENTIFICATION SERVICES

215        Ident-A-Kid Services          63/0              210/0
           of America

402        CHIP-The Child                61/0              108/0
           I.D.Program

           McGruff Safe Kids             7/0               24/0

           Total
           Identification System

           Safe Kids Card                N/A/O             5/0

TUTORING

17         Kumon Math &                  22,043/93         23,404/23
           Reading Centers

51         Sylvan Learning               799/127           851/129
           Centers

142        Huntington Learning           178/36            180/32
           Centers Inc.

158        Club Z In-Home                87/0              140/0
           Tutoring Services

182        Tutoring Club Inc.            44/2              72/2

225        Enopi Daekyo USA Inc.         133/370           122/392

481        Oxford Learning               60/11             71/11
           Centres Inc.

(A)        The Honors                    1/0               1/0
           Learning Center

(A)        Mathnasium                    N/A/0             0/1
           Learning Centers

MISCELLANEOUS CHILDREN'S BUSINESSES

364        Once Upon A Child             222/1             216/1

406        Kid to Kid                    29/4              32/6

408        Educational Outfitters        0/2               6/2

467        Pump It Up                    6/1               6/1

           Learning Express              124/0             117/0

           Children's Orchard            92/1              85/1

           Babies'N' Bells Inc.          68/14             59/30

           USA Baby                      62/0              66/0

Franchise  Franchise                 2004 No. of     Startup Costs
   500                               Franchises/     (Franchise Fee)
 Ranking                               Company
                                        Owned

ART CLASSES

368        Young Rembrandts              34/1        $39.5K-48.8K
           Franchise Inc.                            ($31.5K)

494        KidzArt                       36/0        $32.5K-42.5K
                                                     ($28.5K)

           Abrakadoodle                  13/1        $36.98K-44.7K

CHILD CARE

177        Goddard Systems Inc.         165/0        $399K($75K)

264        Primrose School               n9/1        $190K-2.5M
           Franchising Co.                           ($50K)

409        Tutor Time Franchise         126/68       $355K-2.8M
           LLC                                       ($50K)

434        Kiddie Academy               61/10        $233.3K-606.6K
           Child Care Learning                       ($50K)
           Centers

220        FasTracKids Int'l.           201/0        $28.9K-80.7K
           Inc.                                      ($21.5K)

230        The Mad Science Group        165/0        $373K-79K
                                                     ($10K-23.5K)

388        Drama Kids Int'l. Inc.       127/2        $36.2K-43.2K
                                                     ($27.5K)

414        Computertots/Computer         94/0        $47.7K-66.3K
           Explorers                                 ($30K)

473        High Touch-High Tech          90/2        $20.1K($15K)

           CompuChild                [48/1.sup.1]    $13.9K-15K
                                                     ($12.5K)

NOT ELIGIBLE TO BE RANKED

(A)        KidStage                      5/1         $11.3K-18.5K
                                                     ($8.5K)

(A)        Viva the Chef                 0/1         $200K-500K
                                                     ($35K)

164        Children's Fitness           124/11       $125K-230K
           Center                                    ($49.5K)

239        Stretch-N-Grow Int'l.        207/0        $19.3K($18.6K)
           Inc.

243        Gymboree                     487/11       $141.4K-286.8K
                                                     ($45K)

268        Kinderdance Int'l.           111/1        $12.95K-27.1K
           Inc.                                      ($49.5K)

349        The Little Gym               179/1        $132K-192.3K
                                                     (49.5K)

482        StrollerFit Inc.              12/0        $4.99K-12.4K
                                                     (2.5K)

           J.W. Tumbles, A               9/1         $141.3K-191.6K
           Children's Gym                            (40K)

           Pee Wee Workout               11/1        $2.7K(2K)

NOT ELIGIBLE TO BE RANKED

(A)        Baby Power/             6/0               $55.3K-71.3K
           Forever Kids                              ($20K)

(A)        EncouraGym              0/0 (1)           $87.5K-150.5K
                                                     ($19.5K)

(A)        Fun Bus                 6/0               $48.1K-70.3K
                                                     ($25K)

(A)        JumpBunch Inc.          8/1               $13.5K-40.2K(
                                                     $10K-20K)

IDENTIFICATION SERVICES

215        Ident-A-Kid Services    229/02            $29.5K-64.96K
           of America                                ($29.5K)

402        CHIP-The Child          126/1             $17.9K-32.2K
           I.D.Program                               ($17.9K)

           McGruff Safe Kids       35/0              $33.3K-38.5K
                                                     ($30K)
Total
Identification System

           Safe Kids Card          30/0              $20.4K-48.4K
                                                     ($18.9K)
TUTORING

17         Kumon Math &            26,008/14         $9.3K-29.3K($1K)
           Reading Centers

51         Sylvan Learning         854/135           $159.1K-233.6K
           Centers                                   ($38K/46K)

142        Huntington Learning     221/33            $180.3K-298.3K
           Centers Inc.                              ($40K)

158        Club Z In-Home          220/0             $26.3K-48.95K
           Tutoring Services                         ($29.5K)

182        Tutoring Club Inc.      101/5             $64.8K-97.9K
                                                     ($29.5K)

225        Enopi Daekyo USA Inc.   127/420 (3)       $9.5K-17K($2K)

481        Oxford Learning         83/6              $125K-215K
           Centres Inc.                              (39.5K)

(A)        The Honors              1/0               $64.5K-68.7K
           Learning Center                           ($25K)

(A)        Mathnasium              5/2               $29K-67.2K
           Learning Centers                          ($5K)

MISCELLANEOUS CHILDREN'S BUSINESSES

364        Once Upon A Child       209/1             $130K-224K
                                                     ($20K)

406        Kid to Kid              36/4              $99.1K-
                                                     142.8K($25K)

408        Educational Outfitters  14/2              $82.6K-198.2K
                                                     ($29.5K)

467        Pump It Up              37/1              $170.3K-507.8K
                                                     ($35K)

           Learning Express        107/0             $167K-277K($30K)

           Children's Orchard      85/1              $69.5K-154.95K
                                                     ($19.5K)

           Babies'N' Bells Inc.    64/34             $16.7K-28.9K($9K)

           USA Baby                64/0              $344K-650K
                                                     ($23.4K-60.2K)

Franchise  Franchise               Royalty           Type of
   500                                               Financing
 Ranking

ART CLASSES

368        Young Rembrandts        Varies            None
           Franchise Inc.

494        KidzArt                 7%                A/R (3), Eq (3),
                                                     FF (3), Inv (3),
                                                     P (3), St (3)

           Abrakadoodle            8-6%              None

CHILD CARE

177        Goddard Systems Inc.    7%                Eq (3), FF (3),
                                                     St (3)

264        Primrose School         7%                Eq (3), FF (3),
           Franchising Co.                           Inv (3), P (3),
                                                     St (3)

409        Tutor Time Franchise    6%                Eq (3), St (3)
           LLC

434        Kiddie Academy          7.5%              A/R (3), Eq (3),
           Child Care Learning                       FF (3), Inv (3),
           Centers

220        FasTracKids Int'l.      1.5%              FF (~) (3)
           Inc.

230        The Mad Science Group   8%                Eq (3), FF (3),
                                                     St (3)

388        Drama Kids lnt'l.Inc.   10%               None

414        Computertots/Computer   8%                ff (~)
           Explorers

473        High Touch-High Tech    7%                ff (~)

           CompuChild              Varies            None

NOT ELIGIBLE TO BE RANKED

(A)        KidStage                6%                FF (~)

(A)        Viva the Chef           6%                A/R (3), Eq (3),
                                                     FF (3), Inv (3),
                                                     P (3), St (3)

164        Children's Fitness      6%                Eq (3), FF (3),
           Center                                    Inv (3), St (3)

239        Stretch-N-Grow Int'l.   $150/mo.          None
           Inc.

243        Gymboree                6%                Eq (3), Inv (3),
                                                     St (3)

268        Kinderdance Int'l.      6-15%             FF (~)
           Inc.

349        The Little Gym          8%                None

482        StrollerFit Inc.        15%               None

           J.W. Tumbles, A         $500/mo.          None
           Children's Gym

           Pee Wee Workout         10%               None

NOT ELIGIBLE TO BE RANKED

(A)        Baby Power/             5%                None
           Forever Kids

(A)        EncouraGym              6-7%              A/R (3),Eq (3),
                                                     FF (3),InV (3),
                                                     P (3), St (3)

(A)        Fun Bus                 7%                None

(A)        JumpBunch Inc.          8%                None

           IDENTIFICATION SERVICES

215        Ident-A-Kid Services    0                 None
           of America

402        CHIP-The Child          0                 None
           I.D.Program

           McGruff Safe Kids       0                 A/R(3), Eq (3),
                                                     FF (3), Inv (3),
                                                     P (3), St (3)
Total
Identification System

           Safe Kids Card          $75/mo.           None

TUTORING

17         Kumon Math &            Varies            None
           Reading Centers

51         Sylvan Learning         8-9%              Eg (3), Inv (3),
           Centers                                   St (3)

142        Huntington Learning     8%                A/R (3), Eq (3),
           Centers Inc.                              Inv (3), P (3),
                                                     St (3)

158        Club Z In-Home          5%                None
           Tutoring Services

182        Tutoring Club Inc.      10%               A/R (3), Eq(3),
                                                     FF (3),Inv (3),
                                                     P (3),St (3)

225        Enopi Daekyo USA Inc.   28-40%            None

481        Oxford Learning         10%               None
           Centres Inc.

(A)        The Honors              $2.5K/mo.         None
           Learning Center

(A)        Mathnasium              Varies            None
           Learning Centers

MISCELLANEOUS CHILDREN'S BUSINESSES

364        Once Upon A Child       5%                None

406        Kid to Kid              5%                Eq (3), FF (3),
                                                     Inv (3), P (3),
                                                     St (3)

408        Educational Outfitters  5%                None

467        Pump It Up              6%                A/R (3), Eq (3),
                                                     FF (3), Inv (3),
                                                     P (3), St (3)

           Learning Express        5%                None

           Children's Orchard      5%                None

           Babies'N' Bells Inc.    8%                None

           USA Baby                3%                Eq (3), FF (3),
                                                     Inv (3), St (3)

BUSINESS FINANCIAL SERVICES

195        Interface               0.8%              None
           Financial Corp.

247        Fiducial Inc.           1.5-6%            Eq (3), FF (3),
                                                     Inv (3), St (3)

381        Padget Business         4.5-9%            FF (3)
           Services

451        Commission Express      Varies            FF (3) (~)

(#) Homebased opportunity
(^) Kiosk/express option
K: Thousands ($)
M: Millions ($)
N/A: Not Applicable

NOTE ELIGIBLE FOR RANKING:
(A) Too smal to rank
(B) Note franchasing in the U.S.
(C) Other

REGISTRATION STATES: CA, HI, IL, IN, MD, MI, MN, NY, ND, RI,
SD, VA, WI, WA

REGIONS: NE: Northeast S: South SE: Southeast
MW: Midwest SW: Southwest W: West
C: Canada F: Foreign

* Selling multiple units/master licenses only
** Seeling int'l. master licenses only

(~) Financing In-house finance
(3) 3rd-party financing
A/R: Account receivable
Eq: Equipment
FF: Franchising fee
Inv: Inventory
P: Payroll
St: Startup costs

FINANCIAL SERVICES

Franchise
500
Ranking    Franchise               Description

           BUSINESS FINANCIAL SERVICES

195        Interface               Invoice discouting (#)
           Financial Corp.

247        Fiducial Inc.           Tax, accounting, payroll &
                                   financial services

381        Padget Business         Financial, payrol, consulting
           Services                & tax services (#)

451        Commission Express      Real estate commission factoring

CHECK CASHING

74         ACE America's Cash      Check cashing & related financial
           Express                 services (^)

155        United Financial        Financial services
           Services Group

461        Cash Plus Inc.          Check cashing & related services

           Unicash Financial       Check cashing & related services
           Centres

TAX SERVICES

4          Jackson Hewitt Tax      Tax preparation services (^)
           Service

15         Liberty Tax Service     Income-tax preparation services (^)

320        Express Tax             Tax preparation & electronic-filing
                                   services (^)

354        Econotax                Tax services

           Colbert/Ball Tax        Tax preparation & electronic-filing
           Service                 services (^)

NOT ELIGIBLE TO BE RANKED

(A)        Black American Income   Tax preparation & electronic-filing
           Tax Service             services

MISCELLANEOUS FINANCIAL SERVICES

72         Brooke Franchise Corp.  Insurance & financial services

233        Property Damage         Auto & property appraisals for
           Appraisers              insurance cos.

400        Fed USA Insurance/      Insurance & financial services/tax
           Financial Services      preparation

NOT ELIGIBLE TO BE RANKED

(A)        ACFN-The ATM Franchise  ATM machines (#)
           Business

(A)        Elliott & Company       Real estate appraisals (#)
           Appraisers

Franchise
500
Ranking    Franchise               Contact Information

BUSINESS FINANCIAL SERVICES

195        Interface               Irvine, CA        (800)387-0860
           Financial Corp.

247        Fiducial Inc.           Columbia          (800)323-9000

381        Padget Business         Athens, GA        (800)723-4388/
           Services                                  (706)548-1040

451        Commission Express      Fairfax, VA       (703)560-5500

CHECK CASHING

74         ACE America's Cash      Irving, TX        (800)713-3338
           Express

155        United Financial        Philadelphia, PA  (800)626-0787
           Services Group

461        Cash Plus Inc.          Tustin, CA        (888)707-2274/
                                                     (714)731-2274

           Unicash Financial       Toronto, ON       (416)250-8661
           Centres

TAX SERVICES

4          Jackson Hewitt Tax      Parsippany, NJ    (800)475-2904
           Service

15         Liberty Tax Service     Virginia Beach,   (800)790-3863/
                                   VA                (757)493-8855

320        Express Tax             Jacksonville, FL  (888)417-4461

354        Econotax                Jackson, MS       (800)748-9106/
                                                     (601)956-0500

           Colbert/Ball Tax        Houston,TX        (713)592-5555
           Service

NOT ELIGIBLE TO BE RANKED

(A)        Black American Income   Dallas, TX        (888)289-2831
           Tax Service

MISCELLANEOUS FINANCIAL SERVICES

72         Brooke Franchise Corp.  Overland Park,    (800)642-1872
                                   KS

233        Property Damage         Ft. Worth, TX     (817)731-5555
           Appraisers

400        Fed USA Insurance/      Lauderdale        (888)440-6875
           Financial Services      Lakes, FL

NOT ELIGIBLE TO BE RANKED

(A)        ACFN-The ATM Franchise  San Jose, CA      (888)794-2236
           Business

(A)        Elliott & Company       Greensboro, NC    (800)854-5889
           Appraisers

Franchise
500
Ranking    Franchise               Contact Information

BUSINESS FINANCIAL SERVICES

195        Interface               www.interfacefinancial.com
           Financial Corp.

247        Fiducial Inc.           www.fiducial.com

381        Padget Business         www.smallbizpros.com
           Services

451        Commission Express      www.commissionexpress.com

CHECK CASHING

74         ACE America's Cash      www.acecashexpress.com
           Express

155        United Financial        www.unitedfsg.com
           Services Group

461        Cash Plus Inc.          www.cashplusinc.com

           Unicash Financial       www.unicash.com
           Centres

TAX SERVICES

4          Jackson Hewitt Tax      www.jacksonhewitt.com
           Service

15         Liberty Tax Service     www.libertytaxfranchise.com

320        Express Tax             www.expresstaxservice.com

354        Econotax                www.econotax.com

           Colbert/Ball Tax        www.colbertballtax.com
           Service

NOT ELIGIBLE TO BE RANKED