You've got a great idea. You've researched the market and
perfected the products and services. So why aren't the customers
buying?  The SBA reports that more than 50 percent of small
businesses fail within their first five years. This failure rate
is attributed to many things, including poor marketing, poor
management and poor planning. But what if it's simpler than
that? What if--now brace yourself--it comes down to one simple
reason: Your idea sucks.  Admitting that you made a mistake is a
difficult thing for many entrepreneurs to do, especially after
they've put their heart and soul--not to mention their savings
account--into an idea they truly believed would work.  "It's
always difficult when you have an idea that doesn't work the way
you wanted it to; there's disappointment in not being
successful," says Merrily Orsini, managing director of
Corecubed.  Orsini, 60, is no stranger to turning to Plan B. Her
first startup in 1981 began as a concierge service for working
executives, but business was sporadic.