Here are a couple of fundamental rules:

• Plan to sublease in advance: - Make sure that your lease provisions provide you with the greatest flexibility to sublease your space.
• Lease Term - When it comes to subleasing, a longer term is better than a shorter term.
• Credit Tenants - If at all possible find a tenant who will be there the entire term of the sublease.
• Give it back to the Landlord - Subleases don't generally allow the main tenant to get off the lease. Nor do they ordinarily allow the main tenant to profit off of the sublease. It is better to get the Landlord to take back the space then remain on the hook for the remainder of the term.
• Market the space - With a diminishing lease term your space loses exponential value every month. Hire a broker, pay overrides, spend marketing money, get rid of the space ASAP.
• Tenants don't make money on subleases - Landlords have gotten wise to that one. Your main concern should be getting out from under, not using your space as an investment.
• Give concessions - You don't want to get involved in re-constructing the space, give them some free rent, maybe even cash. You don't need the headache.