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This is the third of a three-case series This case is the final instalment in the SKF series describing the meeting between Steelcorp and SKF representatives and the ensuing price negotiation. The case describes how two opposing initial positions converged towards a contract that met most of both parties' objectives. Learning objectives: this final case highlights the power of value selling in a tough price / cost conscious buying environment. The case is also an example of skilful negotiation towards a win-win outcome for both buyer and seller. Before using the case the instructor can simulate the price negotiation between two volunteering students playing Seelcorp and SKF respectively. Students observing the negotiation can then compare and contrast the simulated negotiation what actually happened as described in the (C) case for additional insights into effective negotiation.