Suddenly domain names are in the news a bit lately. Yahoo! listed more than 100 domain names for auction at Sedo and URLs such as sandwich.com and av.com are up for grabs. Meanwhile over atHeritage Auctions, the auction house is entering into the domain sale business with an inaugural sale auctioning off names to the highest bidder. Mutualfunds.com has already received a bid of $1,000,000. It seems like the dot com boom is back where all you need to start a business is a url and a dream.