The glittering ball drops in Times Square, the champagne flows, and everyone is singing "Auld Lang Syne" in celebration of the New Year. This is the time of year when many start to think about their desire to start a business. The inherent optimism of a New Year offers the budding entrepreneur a brilliant hope for the future.

For some people, the idea takes shape in the form of a specific business they have long considered, something that is a real passion in their minds. For others, it means searching everywhere for that business which catches their imaginations.

Topping almost everyone's list of the Ten Top New Businesses for 2007 are goods and services that hold promise for great success. If you want to start a business, it is obvious the business needs to be something that will sell!

Start a Business: The Top 10

1. The environment concerns more and more people, and businesses that offer environmentally friendly products should be top movers in the coming years. Products made from organic or recycled materials will be in greater demand as more people jump on the environmental bandwagon. The products selected by the new entrepreneur may range from energy saving devices to small organically or recycled items produced for the home. Some companies are now making children's playthings with the environment in mind.

2. For the wide range of new technologies that are springing up almost daily, a beginning entrepreneur may start a business that offers accessories and storage for everything from small Bluetooth devices to home entertainment and media hardware. If these products are also environmentally friendly, they will stand a better chance of becoming popular.

3. Coffee has enjoyed a boost in popularity in recent years because of the presence of successful large coffee shop chains. There is still a demand for smaller businesses in places where large numbers of people congregate or in neighborhood small shopping strip centers. Movable coffee kiosks present a good opportunity.

4. A growing interest in eating healthy food offers an opportunity to start a business in 2007. The area offers many possibilities from growing foods organically to collections of healthy food recipes. An entrepreneur who devises a unique product or service in this area can look forward to a great chance of business success.

5. Special services, especially for the elderly as the "gray market" continues to grow, offer many possibilities to start a business in the coming years. People are living longer and have special needs as they get older and are less able to do for themselves. Shopping and transportation services and non-medical healthcare services are among the opportunities available for business startup.

6. The trend toward outsourcing in business nowadays offers many prospects as well. Employee screening services and special training seminars and manuals are among the areas to consider when planning to start a business in 2007.

7. If one wants to start a business that involves children, there are many possibilities beyond the traditional baby-sitting and tutoring services. Cookbooks and cooking classes for kids might be one possibility as well as party planning and decorating that kids can perform as do-it-yourself projects. To start a business like this requires the ability to "think like a kid."

8. If your bent is fashion, plus-sized apparel (for women especially) is a hot prospect for 2007. Most of the already available products in this area are in the high-end market and not readily available for most people. A little imagination and a good marketing strategy make this a viable prospect.

9. Like to bake? A popular trend now is the desert and coffee or tea cafe in a cheerful but relaxing atmosphere. A small business that produces and sells specialty desserts to small cafe serving areas is a good choice. They eliminate the need for upscale kitchens and allow for most of cafe area to become a customer dining room.

10. If wine is your passion you are not alone because it has become popular in American society in recent years. You might want to start a business related to wine sales or services. One possibility might be catering wine tasting or wine and cheese social gatherings where your knowledge of the beverage and what goes with it will make such a party a roaring success.

Of course, any list of top businesses to start in 2007 may be an arguable subject. The basic needs of the potential entrepreneur will affect the choice of business ventures from several standpoints. Whether you conduct your business in a shop or factory or if it will be a home-based enterprise will determine what business you will start. Your financial concerns will also help decide what top business is right for you. Fast growing franchises might be the answer for those who want simply to own and manage an attractive business and have the financial resources to enter that market. Shipping and mail box business are among the fastest growing franchises today.

Looking toward the New Year with the plan to start a business has never been more viable. Home-based businesses that perform on the internet offer great opportunities for the enterprising and hardworking individual. There are many come-ons about making millions of dollars while lounging on your private yacht in the Bahamas. Just remember the old adage: if it sounds too good to be true, it probably is.