Eric Sink's new MSDN column is excellent, great for those already working in their own software businesses or interested in starting one up.  My favorite line from the article is this: "I'll close this edition of the "Business of Software Cliché Festival" with the reminder that there is no free lunch. The cash you get from funding can increase the likelihood of success, but the obligations you get from that funding also increase the likelihood of failure."  Good stuff.