executed and not an Air Force Contract. It is pertinent to note that I insisted to include the clauses in paragraph 2 which asked for acceptance of offer from the contractors. (Knowing fully well). However, there was no acceptance letter uptill date from the contractor to the best of my knowledge which should obviously nullity the contracts” In the light of the above, it is clear as crystal that the PW1 distanced the NAF from any such contract with SEI Nigeria Limited. Now, the question to ask here is whether the contracts under which the charge took root are invalid and incapable of sustaining the counts therein. In BPS CONSTR & ENGR. CO. LTD v FCDA (Supra) the Apex court held inter alia: “that an offer is the expression by a party of readiness to contract on the terms specified by him, which, if accepted by the offeree give rise to a binding contract. The offer matures to a contract where the offeree signifies a clear and unequivocal intention to accept the offer. According to PETER ODILI JSC at Page 48 – 49, Paras H, Paras A – B inter alia held “This court has stated times without number that in order to decide whether parties have reached agreement, it is usual to 39