My recent discussions with merger and acquisition advisors, private equity firms and M&A attorneys all point to a slight increase in business buyer interest over the past three months.  That said, while some business owners are starting to refocus on exiting their businesses, the vast majority are still hunkered down or don't believe they will be able to receive a strong valuation in this market.  The fact is, companies with strong growth and profit margins are in demand and command solid valuations.