Offer and acceptance are two essential elements required to form an enforceable contract. An offer is made when one party makes a promise to do or refrain from doing some specified act in the future. And an acceptance occurs when an offer is accepted unequivocally—without conditions or ambiguity.

In other words, the acceptance must mirror the terms of the offer. If the acceptance varies from the terms of the offer it is considered a rejection of the offer and a counteroffer.

Acceptance may be expressed through words, deeds, or the performance called for in the contract.

In Nevada, as in other jurisdictions, the formation of a contract requires an offer, acceptance, and consideration. An offer is a clear proposal made by one party (the offeror) to another (the offeree), indicating a willingness to enter into a contract on certain terms. Acceptance, on the other hand, must be an unequivocal agreement to those terms. Under Nevada law, the acceptance must match the terms of the offer exactly, a principle known as the 'mirror image rule.' If the acceptance alters the terms or adds new ones, it is not a true acceptance but rather a counteroffer, which the original offeror can then accept or reject. Acceptance can be communicated in various ways, including verbally, in writing, or through conduct, as long as it is clear and unambiguous. The performance of the actions specified in the offer can also constitute acceptance if the offer was clearly intended to be accepted by performance. These principles are guided by both Nevada state statutes and the common law of contracts.