To offer transcritpion as a service, the equipment you will need will very much depend on your requirements (file format, equipment your client uses, etc.). A lot of people on here seem quite interested in the area so here's a heads-up on some of the equipment out there that is easily available to everyone. If you are interested you can look up the websites to see if they would suit what you need:
Gear Player
www.transcriptiongear.com/products/gearplayer/
Express Scribe
www.nch.com.au/scribe/
Wav Pedal
http://www.medword.com/MedwordStore/TPC/WAVpedal.html
Olympus
http://www.olympusvoice.com.au/produ...scription.html
Philips
http://www.dictationsupplies.com/dig...on-philips.htm
Sony
http://www.sonystyle.com/webapp/wcs/...uctId=11028761
You may find you will need more than one kit to read the majority of file formats - some have more compatibility than others.
Those of you in the USA can sign up for the MTJobs.com newsletter. It is regularly emailed to subscribers with transcription projects for those with and without experience. It is usually NOT open to those outside of the USA. [Note each job offer will most likely use a different transcription software and will have different requirements.] The work varies from an 'employee' situation where you work for the company advertising to an 'independent contractor' situation where you effectively work for yourself and freelance for them. It is a good start for those who want to get experience in the business without finding their own clients etc. Often when you want to get into a new area of business it's a catch-22 situation, you want the business but you don't have the experience ... and without the experience, you can't get the business!
Anyway I hope this is helpful to those interested in offering it as a service.
Best wishes.