If you talk to anyone who has negotiated the sale of a business, they will tell you that it truly is “a process.”  Both parties have differing levels of expectation – You oftentimes have an owner who has spent his/her entire life building and managing their business and you have a buyer who doesn’t look much further than the raw numbers.  So, both parties need to have the patience to work thru differences, compromise and then ultimately agree on the terms of the transaction.