I was on Mixergy the other day when i started watching his interview with a guy from 37signals. They are selling their $17,000 per month site Sortfolio which is kind of like a job board profile site for web design firms. Its a very interesting conversation that talks about their other job board for techies which makes $50k per month.
If you read the comments on their blog post about the sale there are some great comments about valuations from low end to high end. Read it here.