Under the common law of contracting, the acceptance of a contract must be a "mirror image" of the offer to form a contract. If an offer is made and the acceptance in any way changes the offer, there is no contract. For example, if Smith makes an offer to sell his car to Jones for $10,000, and Jones accepts the price but tells Jones that he also wants the car painted and the radio upgraded, no contract has been formed. Smith has made an offer and Jones has returned with a counteroffer.
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