Sunset Beach Tanning Salon is the prize for the winner of the essay contest started by the owner, Alicia Lastowka.

Quite a tempting offer, as it sounds: in exchange for a registration fee of $100, contestants may have the chance of winning a turn key operation. All they have to do is write a 400-word "heartfelt essay" - as Lastowka declared. The essay should present the reasons for which the entrant should be the next owner of Sunset Beach Tanning and the plans for marketing the business.

The salon is located in Goffstown, New Hampshire, five minutes from Manchester. It is completely equipped - seven tanning units, an airbrush tanning unit - fixtures, supplies, retail products, office equipment. The salon has been in business for over a year and has four employees and 1,500 clients.

The sunless tanning salon essay competition was launched beginning with January 1st, 2005. It will run until 2,700 entries have been received.

Alicia Lastowka will decide upon which essay fulfils the qualities of a winner at the close of the contest. The ownership of the Sunset Beach Tanning will be transferred free and clear of any outstanding debts.

What Lastowka reportedly declared may sound a little too romanced: it's a story on how she decided to hold this contest to help someone not as fortunate as she was. What I have read of this story is that $270,000 will be raised of this action. Well, hopefully someone will be fortunate enough to actually become the winner of the tanning salon.

However, putting aside all comment, this opportunity might hold a good business potential.