This article was pretty accurate based on my experiences -- though I wouldn't call my program ShareWare, but more like DemoWare or TrialWare -- but the author's suggestion to start with a lawyer and accountant is as silly as hearing about software products that start with the T-shirt and the big kick-off party. Don't let the tail wag the dog -- Write your product, and *then* if you have something to sell, then worry about the company stuff. Especially if you're just going to be doing this on the side and might not make much money; who would want to spend thousands on laywers and accountants if they might only make hundreds in sales? Check out Nolo Press's business books at your local public library and figure out what you want to do. You can always bring on the formailities and laywers later if you are truly making enough money to justify it.