Currently the fashion industry trends in Thailand has been growing in especailly the textile and leather industry. Accompany with excellence skilled labor in Thailand, Thai textile and leather product has a well reputation in international market. Because the leather products can be used in many occasions and stay in fashion trends all the time. Therefore the author has seen the business opportunity in leather products business. Business plan of leather products was developed with the study of business environment, business growth, the market and competitive conditions from primary and secondary data. This business plan included business strategies, marketing, management, operations and financial plan. It provided clear and appropriate direction and can be used as a guide to doing business effectively. This study conducted survey results from 213 samples and discovered the most influence factors that make customer to buy leather product are product features, product quality, product design and product’s function benefits respectively. Therefore, this business strategy under ABC brand is related to good product quality and unique design, production process and marketing strategies in order to set brand equity and competitiveness in a future. The financial forecast showed that the leather product business plan will pay back in 3 years with the Net Present Value (NPV) of 913,934 Baht and the Internal Rate of Return (IRR) of 31.29%. This project can offering a satisfactory rate of return and will be very suitable and worth the investment.
