Here is an easy laying system that anyone can use and make money.

You need to watching sky and have betfair open. Just before the last few horses are loaded (ie as late as you can), compare the lowest price shown for each horse (the lowest tote price being either untiab, nsw tab, or vic tab) and times it by 1.20 (ie add 20%). If any of the horses on betfair are available to be laid at less then this figure you will come out in the long term.

I usually stick to horses under $20

These are my figures for the last 7 days.

1033 lays for 152 winners(or accidents as Michealg calls them) and a profit after commission of 132.87 units.

I use a program to do it for me but it should work for anyone. You could also stop when your in profit for the day.