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"an expression of willingness to negotiate. A person making an invitation to treat does not intend to be bound as soon as it is accepted by the person to whom the statement is addressed" Treitel, Law of Contract

An invitation to treat is distinct from an offer. It is easier to describe by examples. Adverts on TV, papers, magazines, etc. are invitations to treat (even if they say 'offer' they are usually invitations to treat); BOGOF deals in supermarkets, prices on tags in shops (in the UK at least) are also invitations to treat.

They are essentially the first step in opening an offer. They are an offer to make an offer in a sense.

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