Offer and acceptance are essential components of contract creation and are key in establishing the parties' legal duties. An offer is a declaration of intent to engage into a contract on certain conditions made by one party to another. Contrarily, acceptance is the unconditional acceptance of the conditions of the offer. Offer and acceptance together result in a meeting of the minds and a legally enforceable agreement. The main tenets of offer and acceptance in contract law are examined in this abstract. It examines the prerequisites for an offer to be considered legitimate, including the purpose to forge a legal relationship, the clarity of the conditions, and disclosure of the offer to the offeree. Additionally, it explores the idea of acceptance and emphasises the need of unconditional acceptance of all of the parameters of the offer. This abstract also looks at behaviour, written correspondence, technological means, and face-to-face contact as forms of offer and acceptance communication. It concerns the idea of the "postal rule," which argues that if an offer is made by mail, acceptance takes effect when it is posted.