http://blog.swiftalpha.com/archive/2004/10/22/265.aspx
The Business of Software, Eric Sink of SourceGear discusses the business challenges of developing software products as an independent software vendor on MSDN
Going Independent - Making the Decision by James Avery
Going Independent, three articles by Jonathan Goodyear
Going Independent, articles by Scott Mitchell, author of 4guysfromrolla.com
Check out Edo's account in deciding to go independent at the above URL.