othing warms the cockles of a salesperson more than getting a new client. Often you are able to secure that new client because you have a quality core good or service that is provided at a competitive price. While you may not make a great deal off that initial offering, there will no doubt be the chance to build on your initial rapport with your new client and engage in the task many sales people know as "up- selling." That is where the concept of the Profit Tunnel comes into play. The Profit Tunnel is your pathway to building a relationship with your customer that begins with the purchase of initial goods or services. Once that initial relationship is established, you build on that relationship by evaluating the needs of your client and identify other goods or services that will also benefit your customer.