An offer is a proposal from one party to another intending to create a legal obligation upon acceptance. To amount to an offer, the offeror must make a clear, unequivocal statement that he will regard.An offer is a written or verbal promise to undertake some obligation. There are several elements that go into making an offer enforceable under NJ contract law. Acceptance in contract law is when a person agrees to the terms of an offer without any changes.