Well established practice in a great, family oriented community in Santa Barbara County.  Very solid hygiene program with an average of seven hygiene days per week.  Hygiene, exams and x-rays account for over 48% of the practice production indicating very stable patient recall with a nonaggressive practitioner.  Seller works three days per week and refers all endo, all oral surgery and all ortho.  The practice collects an average of $700,000 per year with an average net income of just over $200,000 per year.  The office is located in a one story professional condominium building with four equipped operatories.  Seller does own the office condo and would give the buyer a first right of refusal or an option to purchase it.  Seller is retiring after 40 years in practice in the community.