[valarauca1]

You can't make a blanket statement for the value if a business's website due to how dynamic business is, and how dynamic the use for a website is.

A webapp's website will be more valuable then say a manufactur who's website acts as an over glorified billboard.

Attempting to develop blanket statements for website's value is as futile as making a blanket statement for the value of an executable file. The devil is in the details.

[papasmrf]

A rule of thumb is just a rule of thumb, I don't think anybody would say that a particular rule of thumb is exactly how you would value a website. Maybe we can generate a hierarchy website valuation by the type of site. I would guess (number of users/visitors being equal) that a website that simply serves as a manufacturer's billboard would be worth less than a blog generating ad revenue which would be worth less than a webapp generating revenue through ads which would be worth less than a webapp generating subscription income.