(MONEY Magazine) – SPIRIT 7 Six who dared and won by John Sims Meet half a dozen entrepreneurs who made their dreams come true.

CHOICES 20 The best business opportunities of the 1990s by Derek T. Dingle Profits will soar for firms in hot fields like health care and employee training.

26 Finding the right location for your business by Penelope Wang It always took luck and intuition. Now you also need data, data, data. -- SNAPSHOT: JERRY GREENFIELD AND BEN COHEN OF BEN & JERRY'S ICE CREAM -- Page 33

STARTING 34 Eight steps from dream to reality by Anne Field You need more than a smart idea to make a great company. This checklist gets you started. -- HOW TO WRITE A WINNING BUSINESS PLAN -- Page 39

44 How to raise the cash you need by Elizabeth Fenner Despite the vaunted credit crunch, you can still find money -- if you know where to look. -- ANGLING FOR AN ANGEL -- Page 46 -- BARGAINING WITH A BANKER -- Page 47 -- SNAPSHOT: PAUL NEWMAN OF NEWMAN'S OWN -- Page 48

50 Buying a business readymade by Anne Field Solid small companies are trading at bargain prices. But to snag one cheap, follow these rules of buying and selling. -- FRANCHISES: TAKING THE SHORTCUT TO SUCCESS -- Page 53

58 The year of living dangerously by Derek T. Dingle James Walker has fared well in the 21 months since he opened his Costa Mesa, Calif. restaurant. Our advisers tell him how he can do even better.

66 The best gear for your home office by Phil Patton How to choose the right mix of computers, phones, faxes and copiers -- SNAPSHOT: WILLIAM GATES OF MICROSOFT -- Page 72

GROWING 76 Managing for all seasons by Derek T. Dingle These seven strategies can power your company ahead in smooth or stormy weather.

-- SNAPSHOT: JUDI SHEPPARD MISSETT OF JAZZERCISE -- Page 79 -- SNAPSHOT: TOM MONAGHAN OF DOMINO'S PIZZA -- Page 80

82 The business mistakes professionals must avoid by Mary Rowland Here's what they didn't teach you at medical, law or engineering school about business.

88 Smart ways to cut your taxes by Deborah Lohse Save 10% to 20% on your next tax bill by taking these steps. -- ONE BUSINESS THAT FOUGHT THE IRS AND WON -- Page 93

97 Setting up the right retirement plan by Anne Field Choosing wisely can save thousands for you and your company. -- SNAPSHOT: EDWARD LOWE OF EDWARD LOWE INDUSTRIES -- Page 99

100 How to control health insurance costs by Mary Rowland You can keep both your employees and your profits in good health.

106 A small-business source list by Debra Wishik Englander , A guide to essential books, tapes, courses and trade associations

Cover photograph by Brian Lanker