ABS Tyres was a medium sized 2-wheeler tyre manufacturer which sold most of its tyres through the OEM channel (sale of tyres fitted in new vehicle). It had minimal presence in the replacement market, the direct to consumer market for tyres. The management felt that an evaluation of the market opportunity in the replacement tyre market was necessary to improve the performance of the company while maintaining the lead in the Original Equipment market. It needed help in drawing up an appropriate market study to find out the opportunity.