"We can probably get to break even very shortly," quipped Bart Decrem, CEO of the startup Tapulous, over dinner Tuesday.

Tapulous is the maker of the popular (if somewhat frivolous) musical Tap Tap Revenge (pictured) application for the iPhone and iPod Touch as well as Twinkle, an application that connects people with other people nearby.

In a week or so, Tapulous plans to announce that it is selling advertising and a soon-to-arrive premium edition of its applications.

"It's so easy [to make money]. It will be crazy to leave money on the table", added Decrem."

Already Tap Tap Revenge is registered on 1.25 million devices, Decrem said at a dinner of venture capitalists and startups in San Francisco. The opportunities for the Palo Alto, CA, company founded this year are there, he said.

By Mark Boslet, Editor at Large.