Their advice, coupled with valuable statistics and
data, are compiled into bite-sized, practical tips throughout The Customer
Approved Small Business. Through BellSouth Answers (R), residential and small business
customers can bundle their local and long distance service with dial up and
high speed DSL Internet access, satellite television and Cingular(R) Wireless
service .bellsouth. Introduced
in February, OneBiz Conductor gives entrepreneurs, owners and managers of
companies with up to 500 employees the power to start, run and grow a business
from one display screen in any Web browser.

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Backed by award winning customer service, BellSouth offers the most
comprehensive and innovative package of voice and data services available in
the market.
Over time, the applications available from "The Report Toolkit" at the web
site of The New York Enterprise Report will evolve to include Smart Online's
next-generation service, OneBiz Conductor, a suite of Web-based services that
organizes and integrates sales, inventory, banking, accounting, human
resources , shipping, collaboration and other aspects of commerce.

commentary homeworkers

"David is an ardent supporter of small business.com , is one of the pioneers of Web-
native applications and is the first vendor to offer a private label
syndicated online business platform that enables Web delivery of critical
applications and services for small-to-medium businesses.

managing commentary

7 million small businesses in the United
States, according to the Small Business Administration -- a market that
represents 99.7 percent of all employers, generated 60 to 80 percent of net
new jobs annually over the last decade and created more than 50 percent of the
non-farm, private, gross domestic product of the United States.

The Home Office category is a resource-based category which includes sites containing advice, information, or online tools for setting up and effectively managing a home office.

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At the end of the day,
that's what BellSouth is all about -- helping our small business partners be
successful by providing communications solutions that allow our customers to
succeed. It is a perfect
fit that will result in a bigger bottom line for our readers," said Robert
Levin, publisher of The Report. Smart Online undertakes no duty to
update any forward-looking statement or to conform the statement to actual
results or changes in Smart Online 's expectations.

biz entrepreneurs

National Bookseller Taps BellSouth's Scobey for Small Business Expertise

The book features
commentary from BellSouth president of Small Business Services, David Scobey.com .
New York Enterprise Report joins a network of publishers and companies
that private-label "Software -as-a-Service" applications from Smart Online to
expand the range of premium products and services they offer to subscribers
and customers., http://www.

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approvedgroupinc.

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com(R) and The Real
Yellow Pages(R). Additional information
about The Approved Group can be found on the company's
website , http://www.nyreport.

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"These insights from executives
such as David who have been there, done that , and know how to affect the
bottom line make all the difference for a small business owner and the readers
of our books.

About The Approved Group, Inc. Expert guide to business in NY metro area private labels Web-native
applications from Smart Online

NEW YORK and RESEARCH TRIANGLE PARK, N., The expert guide for small and midsize businesses in the New York metro
area is giving its readers new online tools to increase revenue, reduce costs
and build value.

officer freelance

The book, available
nationwide in mid-March provides valuable real-world advice on how to grow and
develop a business.C.
The New York Enterprise Report (The Report) announced today it is private-
labeling from Smart Online(R), Inc.

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We are honored to
include his ideas and vision in our book.com .

biz parents

"The Report features 'how-to' articles from experts to help small and
midsize business increase revenue and build value.

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All information in
this press release is as of April 25, 2005.

telecommute jobs

, is based in Vancouver, Canada.

This network of companies includes, among others, JP Morgan
Chase, Union Bank of California and Bank One.
Smart Online 's Web-based services create new opportunities for publishers
and advertisers that market to the 23 .

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com/smallbusiness .

say home

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For
more information about BellSouth's complete portfolio of voice and data
solutions for business customers, visit http://www.
More information about BellSouth can be found at http://www.
Approved Publications, Approved Learning and Marketshare Research
Institute , divisions of Approved Group, Inc. (OTC Bulletin Board: SOLN) Web-native
applications with which users may research and write business plans,
incorporate, prepare personnel policies, apply for loans , draft leases for
office space and equipment, establish retirement plans, and more. Smart Online led the
industry by converting to Software-as-Service (SaS) Web delivery in 1999.

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The twist? The advice is provided by executives and
managers who do just that for their companies every day."
More than 200 supply chain buyers at major corporations such as
DaimlerChrysler, Oracle, Carnival Cruise Lines, and Corporate Express were
interviewed for the book. BellSouth also offers online and
directory advertising through BellSouth(R) RealPages.

Further Information
For further information regarding risks and uncertainties associated with
Smart Online's business, please refer to the Risk Factors Section of Smart
Online's SEC filings, including, but not limited to, its Annual Report on Form
10-K for the year ended December 31, 2004, copies of which may be obtained on
the website of the Securities and Exchange Commission.

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com ) and in print,
features articles written by leading business experts specifically for small
and midsize businesses, with an emphasis on businesses in the New York metro
area.smartonline.

officer chief

It will teach small business owners how to:
-- Run a small business like a well-oiled machine
-- Hire and retain solid employees
-- Successfully pitch your business in fifteen words or less
-- Build trust and earn referrals

Scobey adds, "Contributing to this publication aids entrepreneurs and
growing small businesses in making wise decisions."
BellSouth Small Business Services offers a vast array of voice and data
communications services designed specifically for small business needs.

About BellSouth Corporation
BellSouth Corporation is a Fortune 100 communications company
headquartered in Atlanta, Georgia and a parent company of Cingular Wireless,
the nation's largest wireless voice and data provider .

About the New York Enterprise Report
The New York Enterprise Report, online ( http: //www.

office say

The companies produce the Approved series of books and workshops, based on
research with important decision makers worldwide.
Today, the company markets Web-based applications to customers via Smart
Online's Web site and by private labeling its syndicated software services for
use on large corporate Web sites in the financial services, media,
manufacturing and telco industries.

achieve freelance

He makes powerful statements filled
with practical advice based on years of experience in the marketplace ," says
Michael Schell, CEO of The Approved Group.bellsouth.

About Smart Online
Smart Online, Inc.

commentary egrindstone

-- BellSouth Executive Aids Entrepreneurs as they Seek Success Strategies in
the Small Business

ATLANTA, BellSouth has joined with The Approved
Group to provide business strategy and advice for ambitious enterprises with a
book entitled, The Customer-Approved Small Business.

New York Enterprise Report Gives Readers New Tools To Increase Revenue Reduce Costs Build Business Value

Each issue features thousands of dollars of expertise .

quick managing

For businesses, BellSouth provides secure, reliable local and long
distance voice and data networking solutions. The Smart Online suite of
web-based products provides the tools and solutions that let our readers
easily implement many of the ideas they get from our articles.

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Users logging into "The Report Toolkit" at the web site of The New York
Enterprise Report are able to use Smart Online 's existing applications
immediately.