The Business Plan was constituted in order to analyze the several questions involved oin the star-up period of any company. It was elaboratesd the strtategical planning, the descripition of the service to be offered and the way to commercialize it. It was also created the marketing and sales plan anda n analysis of the currebt tourism market in Brazil, especially in Rio de Janeiro and futures trend. All tht was here boarded have as purpose to approach many items that any entrepreneur must glimpse beforr constituing any business, as lso t-o prove the viability and sustinnability of exactly.