In contract law it is what the parties say or do that matters; not, what they mean. An offer is a proposal from one party to another intending to create a legal obligation upon acceptance.An offer must be accepted to create a valid contract. To form a valid contract the offer must be accepted. Acceptance forms a clear indication of the offeree's commitment to the terms of the offer. The offer requires valid acceptance for a binding contract to be formed. An offer can only make an agreement if it is accepted in its entirety. Was there a valid acceptance?