In this section of your Business Plan, assess the anticipated size of the market that your online business will serve. Include results of marketing research, general trends identied through secondary data, reports from industry insiders, etc. Use the marketing funnel to establish an estimate of the market potential for your business. The marketing funnel provides a top-down approach where you start widi a target population and then reduce that number based on market statistics, to show that there are a sufficient number of customers who want your product or service. Substantiate your assumptions for each step in the marketing funnel. At the end of the marketing funnel, you will have an estimated number of customers for your product. Multiply the number of customers by the average spend for each customer to build a revenue estimate for the year of operation