By looking into current era of globalization and growing importance of global trade the need of merger and acquisition arises, for management students either in under graduate or post graduate they need learn basic concept of export and import this book compromises of comprehensive view of nature of trade, principles of merger and even the cost associated factors that impact business in long run. It is noticeable that now companies are stretching their business to enjoy the opportunity cost and reduce the domestic production cost consequently firms are enjoying more profit not by enlarging the product line but by diversification of risk associated with home country production. Merger can be better way-out to enjoy host country advantages along with the integrated business strategy. The triumph of M&A based on the strapping enterprise and infrastructure of an institutions. In a nutshell, the book provides wide coverage of areas related to Merger and acquisition. It integrate processes, tools and techniques under one administration system to help businesses cultivate and to do extremely well. As of focused approach our students will find the content useful specially finance specialization. As for designing content easy language and orderly approach is being used. Special supplement of solved numerical and exampled cases are attached with each chapter.