Last month, we brought back a re-tooled version of a classic Inc. column, Business for Sale. In the second installment of the revived column, Elaine Grant assesses the growth prospects and valuation of a business in Oregon that makes acoustic products, such as soundproofing equipment. The asking price is $2 million, against sales of $1 million last year and $1.5 million projected for this year.

Here's the link to the column. What do you think? Is this business priced to move? Would you buy it? Why or why not?