For reference, here is a publicly traded retail mattress seller and it doesn't appear from their profile that they manufacture but only resell: http://finance.

For reference, here is a publicly traded retail mattress seller and it doesn't appear from their profile that they manufacture but only resell: http://finance.yahoo.com/q/ks?s=MFRM+Key+Statistics http://finance.yahoo.com/q/ks?s=MFRM+Key+Statistics Take note of the margins, this isn't Microsoft sized here. They have almost 900 stores in 27 states. The article therefore is based on the idea of manufacturing your own mattress and selling web based. Unfortunately this would require warehouses around the country and a manufacturing facility in this country to make the mattresses. Although I'm not sure, I would imagine it would not be cost effective to ship a mattress from China (although I guess Mexico is possible) because of the size and weight. So this is not selling sunglasses or fashion eyewear which can easily be manufactured overseas as well as easily shipped (and returned).