In 2003, Entrepreneur magazine named Liberty #50 on its annual Franchise 500, and #15 on its list of Top Low-Cost Franchises for 2003 in its Be Your Own Boss issue. With nothing as certain as taxes, what other industry offers the perpetual product of tax preparation, and a growing market even in sluggish economic times? More people pay taxes annually with an increasing number willing to pay a preparer to do their taxes. Unlike many industries, the tax industry arena has been dominated for over 40 years by only one major competitor, H&R Block.

It's our goal to bring in franchisees of high caliber, who are motivated to grow with us as we reach the pinnacle of the industry. Liberty will explore all financing options to bring the best candidates into our system, and offers "Guaranteed Financing" to franchisees in complete compliance after their first tax season. We offer initial and ongoing training to thoroughly indoctrinate franchisees on every facet of the Liberty operating system. Liberty provides ongoing support in operations, marketing, tax and technical support, and a Very resourceful headquarters and management staff with over 300 years in the tax industry. Are you ready to join the Liberty team? Call ext. 3130, or visit www.libertytax.com.

THE ENTREPRENEUR'S SOURCE

THE AMERICAN DREAM very small portion of people who aspire to be self-sufficient ever realize their dream. Some fear the unknown, but most are simply confused by the many options, prematurely dismissing potential opportunities when all they need to realize their dreams is information, coaching and guidance.

Terry Powell started the Entrepreneur's Source in 1984, creating the premier international source for information about a wide range of self-employment options, education and coaching. They represent their clients at all times bringing total objectivity to the process of finding career alternatives. Using informal interviews and profiling instruments, E-Source consultants guide clients through the process of selecting options that meet their requirements.

Becoming an E-Source consultant requires intensive training at the E-Source Academy where candidates are immersed in the unique philosophy and proprietary techniques of the E-Source. on-going training and support from national and regional support offices...

With the Entrepreneur's Source, they enjoy a no risk, no obligation process providing a wealth of information and guidance in achieving their goals.
If you are interested in becoming an E-Source client or consultant, visit us on the web at www.theEsource.com;e-mail us at; or call.

GOLDEN CORRAL

Franchisees tell Golden Corral Corporation that they enjoy the best of both worlds.

On the one hand, they are CEOs of their own businesses, generating earnings for themselves and creating wealth for their families.

On the other hand, they receive continuous support from Golden Corral that starts long before the first restaurant opens.

The Wall Street Journal noted that the life of a Golden Corral franchisee "is a blend of entrepreneur and traditional manager."

That's because franchisees have a relationship with Golden Corral that is like that of partners who share in and contribute to each other's success.

Golden Corral contributes to the success of its franchisees by offering them the company's most valuable assets: a powerful brand name, proven operating system and ongoing assistance provided through real estate, construction, equipment, operations, marketing, food and beverage, training and human resources experts in the regional and home office support centers.

All of this is the product of a company that has grown and prospered during the past thirty years and is a national leader in the foodservice industry. There are nearly 500 restaurants in the Golden Corral system and dozens more open each year.

Of particular importance, more than 100 of the nation's Golden Corrals are company-operated, which means that corporate management is closely attuned to day-to-day market conditions and guests preferences. New menu items, improvements in operations, building remodels and equipment changes are tested in company restaurants and not released to the system until they are proven successes.

Innovation and creativity are central to Golden Corral and reflected in the company's statement of beliefs, which