"An offer must be unconditionally and unqualifiedly accepted.

An offer is impliedly rejected if the offeree instead of accepting the original offer makes a counter offer which varies the terms proposed by the offeror.

A counter offer is a statement by the offeree which has the legal effect of rejecting the offer and of proposing a new offer to the offeror. lt puts an end to the previous offer of the initial offeror.

The legal effect of a counter-offer is to terminate the original offer so that it cannot subsequently be accepted by the offeree. see Hyde v. Wrench (1840) 3 Beav 334. Okubule v. Oyagbola (1990) 4 NWLR (Pt.147) Pg.723. Gadzama v. Rims Merchant Bank Ltd. (1997) 4 NWLR (Pt.498) Pg.234. Afrotec Technical Services (Nig.) Ltd. v. MIA & Sons Ltd. (2000) 12 SC (Pt.11) at Pg.1"

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