Just in case you didn't already know, I love reading Seth Godin's blog. In today's entry, he wrote about the best time to start. After listing twenty standard best times to start, he concluded with: "Actually, as you've probably guessed, the best time to start was last year. The second best time to start is right now."
Personally, I think the best time to start is right now. Or ten seconds from now. But no more than 24 hours from now. Last year is too late.