In this chapter my goal is to illustrate to aspiring filmmakers the reality and the real-world marketplace of making movies, as opposed to the theory you might learn in a traditional film school. All the movies I have produced have several things in common. First, I established the market desire for that particular picture. Then I established the market value of the picture. Next I made a budget for the picture that was less than the market value, thus establishing a foolproof margin for profit. In order to tap into the marketplace, you must do due diligence, just as you would with any other business deal. I’m using the acronym “TAP” to help you remember the key elements.