The Rossendale property developers and investors are close to completing the steelwork for the first phase of the scheme at Junction 4 of the M65 near Blackburn.
Two of the units are already under negotiation.
Paul Nolan, Director of Nolan Redshaw, said: “This scheme is exactly what the site and town need.
“Units are being offered from 3,750 sq ft on a leasehold basis.
“It will be the highest quality scheme in the area.”