If an offeree rejects an offer and then attempts to accept that same offer,the offer is now construed as a new offer that the original offeror is free to accept or reject.

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This is known as the "mirror image rule" in contract law. Once an offer is rejected, it is no longer valid and any attempt to accept it will be considered a new offer. The original offeror can then choose to accept or reject the new offer.

If an Offeree Rejects an Offer and Then Attempts to Accept