1.0 Introduction A contract is defined as "an agreement enforceable by law", which means a legally binding agreement between two or more parties. The Contract Act 1950 regulates the law in Malaysia and differs from English law in terms of its provisions (Lee & Detta, 2009). The Law of Contracts is made up of five elements: offer and acceptance, intention to create legal relationships (ITCLR), consideration, capacity and free consent. The elements that apply in Gabby and Lorna's case are offer and acceptance. The offer is divided into bilateral and unilateral offers. A bilateral offer is an agreement between two or more parties in a proposal. In contrast, a unilateral offering is between an individual and the entire world. Article 2(c) states that the first party to submit the proposal invites the other party is called the offeror, while the person who accepts the offeror's proposal is called the offeror. For a proposal to be transformed into a promise, acceptance of the proposal must be absolute and unconditional, as set out in Section 7 of the Contracts Act. Article 4(1) states that an offer is effective once it has been communicated by the offeror to the offeree, whether through oral or written means. In acceptance, Article 7(b) states that silence could amount to acceptance if both parties have precise and corresponding means of communication, such as the postal rule. The postal rule is an exception to the communication rule. To apply the postal rule, both parties must have mutual correspondence and apply the general acceptance rule that takes effect at the time of mailing. Therefore, the offerer should mention to the offeree whether or not to respond to the offer made. The exception to the communication rule... 3.0 Conclusion In conclusion, there is no valid contract between Lorna and Gabby. Although Lorna wrote a letter to Gabby offering to sell her antique vase, acceptance did not occur, even though Gabby had emailed and mailed the acceptance letter to Lorna. This is because Gabby does not meet Lorna's "notice in writing" condition and no communication has taken place between them, leading to an exception to the postal rule. Due to these issues, Lorna had revoked her offer by writing a revocation letter to Gabby because she had sold the vase to Joshua. Gabby was informed of the revocation letter by her husband Frank, so the offer is rescinded and no valid agreement or contract exists between them. Therefore, Lorna has not breached the contract and Gabby cannot take any legal action against Lorna.