Indoor tanning is a booming multi billion dollar industry, however the fact remains that 90% of today’s tanning salons are struggling or in many cases failing. The reason for this is not associated with the strength of the industry. Instead it is a result of potential salon owners that open salons without the knowledge to succeed.

SMU Consulting & Equipment Sales was established in the year 2000 by Stephen M. Underhill in an effort to provide potential salon owners with the assistance to enter a very competitive industry with the knowledge to be successful in any market. The salons that have been assisted are among the top 2% of all income producing salons in the US of equal size.