I was just thinking about some of my favorite opening lines in novels, and one of the first that comes to mind is Vladimir Nobokov's Lolita:
"Lolita, light of my life, fire of my loins. My sin, my soul. Lo-lee-ta: the tip of the tongue taking a trip of three steps down the palate to tap, at three, on the teeth. Lo-lee-ta."
It's poetic, don't you think? It's got rhythm, alliteration, sensuality, a certain playfulness... before you know who she is, or who he is, you want to be her, or him. Which is what, I think, makes it a great start. Today, think about some of your own favorite openings. Figure out what it is that draws you in and makes you want to read on. Then try to use those qualities in a start of your own.