It's definitely harder to sell if you're a one-man show. Can you teach someone else to run it? If so, you may have something sellable. Call a few business brokers and see what they say. Be advised all business brokers are not created equal! We interviewed several. The guy we went with said he could sell for $500K more than the first two we talked to... and he did. The closing price was actually higher than we listed for.
Our business was a light manufacturing/service business (building products) with 25 employees including an office and warehouse manager. Our agreement with the buyer was 3.33 X verifiable prior year's cashflow. Sigh... the payments stop December of '08.
