Ernst & Young's Entrepreneurial Services Group is the country's largest practice dedicated to the special requirements of start-up and growing businesses. It is the founder of the "Entrepreneur Of The Year" award program, sponsored by Ernst & Young, Inc. magazine, and Merrill Lynch, and founder of the Entrepreneur Of The Year Institute at the University of North Carolina, Chapel Hill.DANIEL R. GARNER is Partner and National Director of the Ernst & Young Entrepreneurial Services Group.ROBERT R. OWEN is Partner and National Director of Industry Services at Ernst & Young.ROBERT P. CONWAY is Partner and National Director of Special Services at Ernst & Young.ERNST & YOUNG is an international leader in business and financial consulting, providing accounting, tax, and other professional services to thousands of individuals as well as businesses of all sizes.