Of key interest of many R&D firms is to understand the various investment perspectives and methods that could be used in the valuation of their company and technology. We discuss this, and also offer insights into the acquisition process an acquirer might use; including the due diligence effort. Valuation perspectives are explored from both the buyer and sellers point of view. Developing these various perspectives are important when entering into negotiations and often impact on the way the deal is structured. These principles can also be applied when the desired approach is to license the technology and receive royalties.