The Coral Group's Sell Your Business Blog is your resource of learning about the many issues that business owners face when selling their business.  It provides practical, real-world examples of how small businesses are sold, and the role of a business broker in making it happen.  It's written from the perspective of a business broker serving the Boston, MA and New England areas, but the issues are universal.  Here are links to some of the most popular entries:

How Much Do Business Brokers Charge?

"I Have A Buyer For Your Business"

Making Sense of An Offer To Purchase Your Business
Striking A Fair Deal With Your Business Broker

Does It Make Sense To Place An Asking Price On A Business?

When's The Right Time To Sell?
Are Valuations Worth It?
Calculating Profits?  Think About The Likely Buyer
Handling Real Estate When Selling A Business
Put Yourself In The Buyer's Shoes When Selling
How Sticky Are Your Customers?
Taking Control of Due Diligence
Selling Your Business To A Competitor
Do Business Brokers Earn Their Fee?
How Financing Makes (Or Breaks) Deals
Making Seller Financing Work