I have a program that goes through that with you. Delaware is good for incorporation because of its tax laws. But there is much more to consider than just that. First you need to clarify your idea. Determine if you are ready to run a business and have the mindset for it. Then, look at your target, what you are selling and who you will sell to. The legal pice of things is made very easy in some states through the office of assessments and taxation. I would also start with the Small Biz Administration, sba.gov. THere is a lot of help there. Also, SCORE.