When I last answered this question, some ladies jumped on my case and insisted that there IS a market where attractive, intelligent and professional women will actually PAY a man for sex. I personally don't think this is true for a whole bunch of reasons, but let's just assume these ladies are correct.

Obviously, you need a product to offer. You should be at least fit, clean up nice and look good everywhere from naked to business attire. You should, in addition, at least know the basics of what is popularly known as Swedish massage, but more advanced knowledge would be good. You should also develop a better knowledge of sex generally, and female sexual psychology specifically, than the average guy.

You should also be intelligent and articulate if this is called upon.

Provided you already have these things, you simply need to post an advertisement in a medium that will reach your target audience -- mainly professional women too busy for relationships.

One example might be to work out a deal with a healthy lunch place in the financial district to make your business cards available.

Then, come back and tell us if it works out for you.

Hun I have a great friend who has been a male escort for 3 years. He is only straight in real life as about 90% of his clients are men.Good luck