In order to create a contract it is necessary to act in reliance upon the promises when accepting it. Court: High Court of Australia.The first point to be noted from Clark's succinct definition is that an offer must be something that will be converted into a contract once accepted. An offer must be accepted to create a valid contract. This is essay will set out to explain the current law on the rules of offer and acceptance within contract law. An offer must be "capable of acceptance". This is a reference to legal certainty of what exactly is being offered. 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 acceptance from the offeree must be equally clear, unequivocal and in response to the offer.