This is a well-established medical transcription service for sale, serving customers in Metro Atlanta Georgia and Columbia, South Carolina. It was started as a home business with one customer, and has grown to support 50+ dictators and utilizes 12+ independent contractors. All dictation is done with handheld digital recorders and file transfer processes are well-established. File management processes could be easily converted to any business model. The current manager of daily operations would provide support for a smooth 30-day transition period and then exit the business.