I tied flies (size 30's and 32's) for the Orvis store I worked at. Orvis would pay me $9.00 a dozen and sell them for $1.95 each. Figuring the material and hooks, I made about .03 cents per fly. Now you decide if you want to tie for profit, can be done but very, very slow. These were simple flies, now tie the more difficult one with more material.