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this module will address the issue of mutual assent specifically we will consider the most traditional way in which mutual assent to a bargain is accomplished by offer and acceptance to review we learned in section 17 of the Restatement that to form a valid contract there must be a bargain involving both mutual assent and consideration were going to focus on the first of the two requirements for a bargain mutual assent lets first consider why the Restatement consistently refers to a manifestation of mutual assent modern contract law is based on an objective theory of contracts we are concerned with how a reasonable person would interpret the words or actions of a party not with the parties subjective thought process section 21 of the Restatement makes this clear by stating that a party subjective intentions are irrelevant to whether a contract has been formed the relevant issue is whether the words and actions publicly manifested by the party should be interpreted as an assent to a c