Breeding Bettas is expensive and requires a lot of room plus huge amounts of time and work. Even if you have show bettas, breaking even is not easy.
You'll need a garage or at least a good sized room to start with. For tanks: at least 1 55g tank, 3-4 10g tanks, hospital tanks and 100-200 large glass jars. You'll want a lot of Cycle water conditioner, VitaChem, Garlic Guard plus a good stock of meds. Almond leaves, sponge filters, a room heater and lots of thermometer strips. Plenty of liqui-fry, bbs hatcheries and eggs, hikari first bites and frozen blood worm cubes for food.
you'll need to do 50% water changes daily once you have fry.
http://www.flippersandfins.net/bettabreedingarticle.htm covers the work to just condition them and get to the free-swimming stage for the fry.
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