M.Com. (Business Management) / Forecasting is an important function used in a wide range of business planning or decision-making situations. The purpose ofthis study was to build a sales forecasting model that would be practical and cost effective, from the various forecasting methods and techniques available. Various forecast models, methods and techniques are outlined in the initial part of this study by the author. The author has outlined some of the fundamentals and limitations that underline the preparations of forecasting models. It is not the purpose of this study to microscopically dissect each forecasting model, method or technique. Various forecasting options were assessed in a manner that could provide some relevance to the study, thus providing a general framework for the construction of the specific sales forecasting model. Appropriate data sources were described and analysed. The data was further tested using the author's chosen quantitative forecasting techniques. Results were interpreted, and included into the author's untested sales model. It is the author's opinion that the sales model is practical, cost effective and gives a general sales forecast.