The Objective of the independent study is to develop a business plan for Toy Shop on Internet. Using primary information from questionnaires on the needs of target consumer and secondary information which is articles, journals, internet and competitor’s website. The researcher conducts the study of external business environment, including industry analysis, competitor analysis and customer analysis, combinded with internal considerations to use as reference data for developing marketing strategies, business operations and finacial plans. All business planning is based on the researcher's business "iPheme Kid Shop", which is a online retailler selling clothes and accessories for babies. The business elite plan primarily focuses on the uniqueness from competitors and the ability to access to consumer throughly and efficiently. To establish brand awareness and customer confidence toward the store, the marketing plans are built through the use of mixed market strategy by offering educational-boost/child development toys to parents in reasonable price as well as providing variety of services and modern distribution channels. Integrated marketing communications (IMC) approach is also used to improve the sale efficiency, and ensure all strategies is executed as planned. From the financial forecast, we believe that this project will pay back in 2.98 years with the NET Present Value (NPV) of 1,464,198 Bath and Internal Rate of Return (IRR) 0f 50.57%. The project matches the payback period of 3 years requirement while offering a satisfactory rate of return. This means together with a possible marketing plan and efficient operation, the project will be very suitable and worth the investment.