Contractual agreement has always been viewed in terms of offer and acceptance. The universal principle of contract law has always been that parties can enter into an agreement in any way they see fit and are subject to certain terms of their choice. Regarding the vital legal requirements for their formation, binding contracts can be concluded. Furthermore, a binding agreement can occur in written or verbal form. One of the controversial issues in contract formation law has always been the issue of distance contracts. Issues relating to the type of rules that should be used to govern this type of contract have always been the subject of debate. One of these rules includes the ancient postal acceptance rule also known as the "postal rule" or "mailbox rule". This article seeks to examine the justification of the postal acceptance rule and its place in the modern world with the emergence of electronic means of communication. Background The postal acceptance rule dates back to 1818 when it was established in a court case by (adam v lindsell). In this case the code had to rule at the moment of conclusion of the contract by post. Courts apparently found that parties communicating acceptance through the post office were never certain exactly when the acceptance was posted. Since postal communication is subject to delays, the interested parties could never have been simultaneously aware of the acceptance of the communication, i.e. the communication would not have been instantaneous. Consequently this created a number of problems which in turn led to the formation of the postal acceptance rule which is still so used today. The Postal Acceptance RuleThe Postal Acceptance Rule as Accepted in Legal Systems...... mid article...... Journal (1997): 13.poggi, chrisopher T. "Electronic Commerce Legislation: An Analysis of European and American approaches to contract formation." Virginia journal of international (nd.rule), The electronic formation of contracts and the common law: "mailbox. revision of the Baylor law. April 8, 2004.scott, Dave. If the postal acceptance rule applies to electronic mail. 8 April 2012 .T, Poggi and Christopher. “Electronic Commerce Legislation: An Analysis of European and American Approaches to Contract Formation.” Virginia Journal OF International Law (2000): 224.watnick, valerie. ELECTRONIC CONTRACT FORMATION AND THE COMMON LAW “MAILBOX RULE”. November 6, 2004.Yamaguchi, mikio. "The problem of delay in the contract formation process: a comparative study of contract law". international law cornell (2004): 357.