This exercise has been prepared to help the instructor in explaining the process of segmentation in B2B marketing context. The segmentation process in B2B context is different from consumer segmentation context, and the exercise helps to highlight the steps involved in the B2B segmentation process. It involves the students by assigning them roles of marketers, customers, and observers, and expects them to take appropriate decisions. The exercise will help participants to understand the concept of macro segmentation and micro segmentation.