I found a great pdf which explains Market Segmentation far better than I ever could!
In this pdf it also has excellent graphics on the different factors affecting Business to Business (B2B) and also Businesses selling to us (the customer/consumer).
Many of the bases of segmentation are mentioned and classified, and there is also a good bullet point summary of why companies bother segmenting a market at all.
Remember segmentation can be subdivided again to form a Niche market.
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