Creating audiobooks is easy and fun. You can create your own profitable business with nothing more than a microphone, a computer and free software from the internet. The possibilities are endless. I have at least four or five ideas daily. Just about anyone can make an audio book. It really does cost next to nothing and the markets are primed right now for digital media. Main things you should consider are passions, desires and needs. Are you a history buff, car fanatic, arts and crafts enthusiast or outdoor and adventure lover? Try to relate your audio book to an interest or passion. Do you see a need not being met? Is there a medical condition, model of a particular car, nostalgic period you just can not get enough information on?Are you passionate about certain classic books you would like to see revived in an audio form for the current generation?Do you love animals, trains, gardening, sports, decorating, hunting, fishing, music?Are you a christian that loves the classic sermons of the past?Take your time and come up with 20 subjects of passions, desires, interests and needs that you would like to focus on in your audio book adventure.Only you can find your niche. When I first started I thought for sure I had mine but after looking around, writing down ideas and looking within, I changed my mind several times and there is nothing wrong with going back and reassessing your decision. Do not get frustrated. When you find your niche you will know it. Be patient with yourself, relax and it will allow those creative juices to flow. Also give some thought to your target market and means of selling if that's what you plan on doing. Do you plan on selling your products on the internet? Ebay? Web site? Local community? Free advertising for your web site? Sell advertising through the audiobook? Are you going to give your product away as a gift or to the school for the blind?The choice is yours and as I keep saying. The possibilities are endless!