As an accountant I strongly agree w/ Lori. You definitely need a business plan as I think you would have to price fabrics much higher than what the internet does. Of course you do have an "up" on them, they can see & feel the fabrics. I have an sign in my office that reads "The only thing more overrated than childbirth is owning your own business". Think carefully & if it's a doer - come to my area, 1 store locally, otherwise a 59 mi. drive one-way.