The main purpose of this independent study is to develop a business plan for Thai e-card website which is very attractive business due potential growth and lacking of leader in industry. In this study, primary data and secondary data were used. The primary data was used to investigate customer behaviors regarding their e-card usage. The secondary data which is articles, journals and necessary resources from internet also jointly used to excel quality of the study. The author has analyzed both external and internal factors which may affect to the business to develop a possible marketing, operational and financial plans for e-card website. The position of www.re-card.com will be very distinctive from competitors by its friendly user interface and service model. Together with intensive marketing campaign, the website will be known as the 1st professional Thai e-card website. Via the financial forecast, this project will pay back by 3rd year of operation with Net Present Value (NPV) of 816,522.96 baht and Internal Rate of Return (IRR) of 46.93%. Therefore, it can be concluded that this project will be worth for further investment.