We expertise in consumer marketing. Its management has recently engaged the services of an outside management consulting company to help with ideas about generating incremental revenues. One of the ideas that the consultants suggest is starting a SMS Content Distribution business. The consultants believe that we can easily leverage on its expertise in consumer marketing and quickly build up customer base. he recent proliferation of mobile phones among consumer has created an attractive market opportunity in paid SMS content distribution. The SMS Content Distribution business model is based on offering various media content such as text information, ringtones, pictures etc. to mobile phone users.