ABSTRACTe placement of a theme park in the form of a Zen garden, as a business opportunity in the Slovenian rural area, is discussed. e design of the garden, with all the major points of a standard business plan, is accurately presented, with a description of the business, branch, and services, market analysis, marketing strategy, nancial projections, and a plan of the work and activities. e nancial aspect is presented as the amount of investment, net present value, and internal rate of return. e amount of investment is estimated at €14.891, which should be reimbursed within 4 years of operations. e estimated internal rate of return is estimated at 16.86%. Part of the study is the market analysis -conduction of a survey into knowledge of, and interest in, Zen and Zen gardens. e principles of landscape ecology are respected, as the Zen garden would be set in the woods and will blend seamlessly into the landscape.