Creating Capital: Money-Making as an Aim in Business by Frederick L. Lipman is a timeless exploration of the philosophy and purpose behind profit-driven enterprise. In this concise yet thought-provoking work, Lipman challenges the traditional moral ambiguity surrounding wealth creation by asserting that money-making is not only a valid but essential aim in business. Addressing entrepreneurs, executives, and students of commerce alike, Lipman sets out to legitimize the pursuit of capital as a noble and necessary goal within a functioning economic system. By treating money-making not as a side effect but as a central mission, he reframes the role of business in society — from merely providing goods and services to acting as a powerful engine for innovation, employment, and capital growth. Though brief in structure — containing a single focused chapter titled Money Making as an Aim in Business — the work opens up a broader debate on the ethics, motivations, and outcomes of capitalism. It articulates the importance of financial ambition while emphasizing responsibility, sustainability, and long-term value creation. This book is especially valuable for business professionals, economic thinkers, and anyone interested in the intersection of moral philosophy and commerce. It offers a candid reflection on capitalism’s core incentive and continues to inspire conversations about the purpose and power of business in modern society.