The other reviews of this book on Audible.com are less than flattering. I own a small business and have started several, and this book BLEW ME AWAY! It is extremely VALUABLE. Yes Michael Gerber gets a little touchy-feely at times but you have to apply Sarah's story to your own circumstance. I have a Masters Degree in Engineering and Business and am very logical and analytical, that is why Gerber's book makes so much sense. Just look around at businesses in your area. How many of them have been in business for 15 years? How many are family owned for 25 years? How many of those have grown beyond mom-and-pop size? My observation is "Not Many". All those Mom-and-Pops have created 80-hr-a-week jobs for their owners and something to pass on to their kids, but little more. Gerber gives you the insight to use the lessons of the McDonalds and IBM's of the world to re-fuel your passion and to BUILD YOUR business, not just work in it.
If you are a "company guy" or an In-trepreneur (works the system inside the company), then go listen to Jack Welsh or Lou Gerstner's books. If you are an Entrepreneur, then Gerber's E-Myth or E-Myth Revisited is a MUST Listen.
I've listened to it twice, and a third listen is in the queue soon!