things to be considered when acquiring a company.It's clear that acquisition market is becoming quite competitive. This translates to a larger and larger premium as the competitive field increases. When deciding how much of a premium is worthwhile you have to look at the potential of the market being served and compare that to what remains of that market to be captured say over a 5-year period if the market is for example 80% covered then the potential for that market will be less than 20% growth given competition will reap some of that 20%. In cases like this the decision to build is the practical one.