This book has three different objectives. First, it is intended as a comprehensive guide for closing deals. Second, it serves as a professional manual for the closer to achieve innovative sales closures. However, the third and most important point is the sales formula that my mentor Sam shared with me, which can lead to more sales successes than all other sales methods used around the world. This book is not intended for beginners and is not meant to be a self-help manual. It was not written for the average, everyday salesperson, nor for those who want to gain some knowledge about closing deals through a bit of reading. Rather, this book is designed to help the master closer acquire new knowledge and build on old.