Executive Summary Pegasus Sports International is a start- up aftermarket inline skating accessory manufacturer. In addition to the aftermarket products, Pegasus is developing Skate Tours, a service that takes clients out, in conjunction with a local skate shop, and provides them with an afternoon of skating using inline skates and some of Pegasus’ other accessories such as Skate Sails. The aftermarket skate accessory market has been largely ignored. Although there are several major manufacturers of the skates themselves, the accessory market has not been addressed. This provides Pegasus with an extraordinary opportunity for market growth. Skating is a booming sport. Currently, most of the skating is recreational.