While buyers and sellers often see themselves as seated at two opposite ends of the table, there is one critical goal they share: getting the deal done. Both parties involved are seeking the most beneficial situation for themselves – the buyer seeks to buy the company at the lowest possible price and most favorable terms, and the seller looks to realize the fruits of their labor by maximizing price and favorable seller terms. Skillful negotiation is an essential component of any deal process. Negotiating an acquisition is an art, not a science. It is the act of exerting pressure on one’s adversary through maximum utilization of all available leverage points. Negotiations are a test of wills and the ability of one person (company) to superimpose his/her will on another. When one business acquires or merges with another, a negotiation must first take place. If you and the other party are so diametrically opposed, then, how can you ensure that you get as much benefit from the deal as possible without souring it entirely? Mastering negotiation takes time, talent, homework, and practice.