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MVSNYCguys- maybe it's just me, but there are far more important things in this world to worry about then "how to handle a low ball offer"...seriously. no need to get pist, or insulted...if someone throws out an offer that's too low (and you do NOT want to negotiate), then just say, "no thanks", or "sorry, can't do it"...
i've made plenty of deals with some of the biggest collectors in the hobby (Don L., Don S., Scott I., Michael Wachs, etc.)...they all are tuff negotiators, like myself. it's a push and pull thing, you throw out a number, and if they moan, or you moan, then you increase the offer, etc, eventually you meet somewhere in the middle...until both sides are happy...
IF a deal cannot be struck, then you simply both acknowledge that, and move on as gentlemen (or ladies)...
i should hold negotiating seminars at the learning annex, because i am great at it! 