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The former is the individual to whom the offer is presented, while the latter is the person proposing the offer. The same individual may play both roles. For example, an individual, acting as offerer, offers a listing of his home at $175,000. An offeror makes an offer to purchase the home at $155,000. The home owner, now acting as offeree, makes a counter offer of $165,000 to the offeror.