The present work consists in presenting a business plan aiming for the viability of opening an institute of depilation in the city of Sao Paulo. There was carried out the lifting of the theoretical referential system on the preparation of a business plan for area of the esthetics and the health, specifically the branch of depilation, which includes from abbreviation historically of the market of depilation, the factors of consumption, the tendencies and innovations up to the opportunities and the risks of opening this business. Also it analyses the approach of the internal description of the business, including informations on the enterprise, like the plan of marketing, the operational management, the human resources and the financial viability. For end, the last stage of the study presents the conclusions on the lifted data and the comments on the viability of the business.