Starting a business, what should my first steps be?

[MB86]

Business plan.

Without it done correctly you will fail.

Once you have one well written and have the other items such as a CPA, attorney, choosing if you want to be an LLC etc is secondary and without a well done plan not many businesses succeed.

Good luck!

[ragnarkar]

Test the market for your idea first before investing a ton time and money into it (only to find there's no demand for the product):

Anti Wantrepreneur Guide - 5 Steps to Validate Your Business Idea NOW

If nobody wants to buy your product, then nothing else matters (business plan, finding investors/lendors, marketing, sales, hiring employees, etc.)