Looking Beyond Price in Mergers & AcquisitionsCorporate acquirers and vendors often focus primarily on obtaining the best price when negotiating the purchase or sale of a business. However, the ‘best price’, being the lowest price in the case of the buyer and the highest price in the case of the seller, may not represent the ‘best deal’ for either party. The ‘deal’ is a function of the price paid or received, as well as the terms of purchase and sale that are agreed to.