I need some direction if anyone is willing :)

I would like to start a business providing small organic bath baskets to high end hotels. Many high end hotels have a menu of baths which they provide their guests. I am in the hotel spa business and have seen a need for good products in this niche although I have no specific customer leads yet. I've already spent a lot of time testing and sampling the products and looking at packaging ideas and putting together a catalog but I am S T U C K as far as the next step.

My question is do I invest the money in supplies first and make the baskets or start looking for accounts first? It's so confusing! Which one comes first? Products? Clients??

You can't get clients without a product. Your prospective clients will want to see, feel and smell your product. So you should buy samples of your product first and then go get the clients.

You might also want to consider what other products / services you will offer and offering samples of those as well. Once you become licensed or whatever the requirements are for your state, then you can start attending conventions and trade shows and pushing your product there. It takes money to make money and you will probably have to invest quite a bit before you get your first client.

If you feel passionate about your product then go for it. Research loans and grants, find potential investors, do whatever it takes to launch your business.

You should start to build up clients firstly. For expanding your business, you should diversify yourself and then automatically you can work on your products.