Business Valuations and Prices Plummet
Inc. magazine's June issue has the annual article on business valuations which began four or five years ago. The latest data covering January 2007 and early March 2009 show the grim picture for sellers. However, that means that it's a buyer's market if you know what you're doing.
The entire article is online if you miss it at the newsstand.
This is the opening article A Buyer's Market: What Is Your Business Worth Now?
This page has a number of easy to miss links Valuation Guide 2009: The best Businesses to Buy
All in all, this is a superb resource on current market conditions for both the buyers and sellers of businesses.