“First Act’s secret weapon is a line of small guitars in cardboard boxes with see-through plastic fronts. They’re sold in the toy departments at Target and Wal-Mart. And they’re revolutionizing the market for musical instruments. In the past decade First Act has essentially created the musical instrument niche at the country’s mass merchant retailers. In 2004 First Act grossed over $100 million and accounted for more than 90 percent of the market share in instrument sales at such stores.”