While the entrepreneur is the focus of every new business, no enterprise operates in a vacuum. Consequently, to implement the entrepreneur’s plan, a team of counselors. and practitioners will be required such as: a business consultant, an accountant, an insurance agent, several attorneys, a banker, a payroll processor and possibly a coach. To this list you might add several valuable helpers such as a real estate agent, a business broker, a grant writer and so on. Students will learn that the nature of their team will depend on the business, their own expertise, their budget and the skills of preexisting partners. Human resource issues as well as Employees vs. subcontractors will be explained.