"An offer may be defined as a definite indication by one person to another that he is willing to conclude a contract on the terms proposed which when accepted will create a binding legal obligation.

Such offer may be verbal, written or even implied from the conduct of the offeror. Majekodunmi v. National Bank of Nigeria (1978) 3 SC 119 at Pg.129. Omega Bank (Nig.) Plc. v. O.B.C. Ltd. (2005) 8 NWLR (Pt.928) Pg.547."

Per ADEKEYE, J.S.C in Bilante International Ltd. V. Nigeria Deposit Insurance Corporation (2011) 6-7 SC (Pt. IV) 113 60