Not every entrepreneur sings the blues when the economy turns black. David Itken, a founder of one $80-million-plus business -- Furniture Consultants, in New York City -- decided to spend the recession begetting another business. Figuring it was the best of times because it was the worst of times, he launched Office Furniture Heaven to retail used and excess office furnishings in New York City last year. Itken's harvest of hard times: a bargain lease, inventory on the cheap, and a surfeit of penny-wise shoppers stalking a deal. Itken needn't look too far for his silver lining: the reconditioned-office-furniture market topped $500 million last year, and OFH's first-year sales approached $1 million. -- Anne Murphy