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Under the common law a valid acceptance must mirror the terms of a valid offer. 


Whether a contract is formed is judged by the objective conduct of the parties and not their subjective intent. Cederstrand v. Lutheran Bhd., 263 Minn. 520, 532, 117 N.W.2d 213, 221 (1962). Minnesota has followed the 'mirror image rule' in analyzing acceptance of offers. Under that rule, 'an acceptance must be coextensive with the offer and may not introduce additional terms or conditions.' Podany v. Erickson, 235 Minn. 36, 39, 49 N.W.2d 193, 194 (1951). When the offer is positively accepted, however, a requested or suggested modification does not prevent contract formation, regardless of whether the modification is accepted. Podany, 235 Minn. at 39, 49 N.W.2d at 194; Alpha Venture/Vantage Properties v. Creative Carton Corp., 370 N.W.2d 649, 652 (Minn. App. 1985), review denied (Minn. Sept. 19, 1985). See also Restatement (2d) of Contracts § 61 (1981). 


Minnesota has applied the modification exception sparingly and only to those cases in which objective manifestations of acceptance existed separately from the suggestions for modifications. See Podany, 235 Minn. at 38, 49 N.W.2d at 195 (offeree's written acceptance clearly ...

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