Simply put, a valuation is an opinion of the fair market value of a business (or portion of a business). Fair market value is the price at which a business would change hands between a willing buyer and a willing seller, neither of whom are under any compulsion to buy or sell, with both having reasonable knowledge of relevant facts.

• Abrams Valuation Group - Expert analysis of difficult-to-resolve valuation issues for litigation, tax planning, and business transactions. Offices in Los Angeles, San Diego and New York.
• Advent Valuation Advisors - Business valuation and litigation support services for estate and gift taxes, shareholder and matrimonial disputes, and business transaction support, based in New York.
• American ValueMetrics - Provides low-cost certified business appraisals and valuations.
• Ameridan Resources LLC - Ameridan provides specialized merger and acquisition advisory services to privately-held companies in metals, metal processing, wholesale and specialty manufacturing.
• Angela Hennessey - Valuation of businesses and unquoted shares for tax and commercial purposes in the UK.
• Arrow Business Appraisers - Specializing in the appraisal of businesses with sales under five million dollars ($5,000,000), as well as businesses with less than complete books and records. Members of the National Association of Certified Valuation Analysts.
• Atlantic Management Company - New England business valuation and financial advisory services. Offers expertise with employee stock ownership plans (ESOP). Advice and support on mergers and acquisitions, capital raising and other transactions.
• Axiom Valuation Solutions - Provides certified business and FLP valuations for IRS filings and litigation, consulting on acquisition accounting and goodwill impairment, plus business value estimates for planning purposes.
• Axiomate Inc. - Provides business valuation, corporate investigation and technology assessment services. Based in Centennial, Colorado.
• Berning and Berning - Business valuations and litigation support for Minnesota area with special interest in litigation support.
• Bill Black CPA - Valuation of businesses and intellectual property, financial analysis in litigation, and fraud examination. Atlanta-based consultants testify as experts in federal, state, and bankruptcy courts.
• Black and Company - A business valuation and litigation support firm, ASA and AICPA accredited, based in Sacramento, California.
• Blackshear Capital and Legal Services - Offers legal services, business valuations and financial planning.
• Bosler and Company - Offers business valuation and informal estimates for acquisition or sale. Includes contact form.
• Brisbane Consulting Group - Specializes in business consulting, business valuations, forensic accounting, and litigation support in Buffalo, New York.
• Business and Technology Links Ltd.  - Business valuation and trade marks specialists in Ireland.
• Business Evaluation Systems - Offers appraisals for businesses, machinery and equipment. Provides associate resumes and articles. Offices in Raton, New Mexico and Dickinson, Texas.
• Business Valuation Calculator - Offers an online business valuation calculator for limited periods of time.
• Business Valuation Matter Ltd - Online business valuation of small and medium businesses at a low price.
• Business Valuation Resources - Source of business valuation information for the business valuation, legal, merger and acquisition, banking and venture capital communities.
• Business Valuation Services - Napier and Company provide business valuation services including due diligence, revenue, category and client verification and independent valuation services.
• Cambridge Partners and Associates - Performs valuation, appraisal and technology consulting. Provides customized data entry programs and technical consulting solutions to companies in the public and private sector, government institutions and non-profit organizations. Helps our clients increase their future productivity and more effectively and efficiently manage their information.
• Capital Solutions - Capital Solutions provides business valuation, intangible assets and intellectual property appraisal, mergers and acquisitions, litigation support and financial advisory services, based in Minnesota.
• Censere Group - Offers financial and technical valuation and advisory services throughout the Asia Pacific region.
• Certified Appraisers Inc. - Appraisers of businesses , real estate and machinery. Based in Houston Texas.
• Certified Asset Valuations - Appraisal of business asset, business personal property, machinery and equipment throughout the United States.
• Certified Business Appraisal - Business appraisal or business valuation for divorce, goodwill, disputes, mergers and acquisitions, shareholder actions, estate tax appraisal and other tax reasons by David Dinsmore BCBA, CFP, RFC.
• Chartwell Financial Advisory, Inc. - Provides business appraisals for closely held corporations, partnership, and other privately held equity investments. Valuations are completed for ESOPs, Estate Planning, Mergers and Acquistions, and other purposes. Based in Minnesota.
• Conrad Business Appraisers - Business valuations and appraisals conducted nationwide from Arizona. AIBA and CBC designations.
• Consor Intellectual Asset Management - Intellectual property valuation and management, such as bankruptcy, trademarks, patents, copyright infringement, business valuation, and licensing.
• Corporate Acquisitions Inc - Business valuation online tool to quickly value almost any business in minutes.
• David H Goodman, CPA - Offers business valuation, tax planning, and litigation support services. Based in Lexington, Massachusetts.
• Delphi Valuation Advisors, Inc. - Offers valuation, litigation support, and consulting services. Provides FAQs, a sample issue of the firm's e-letter, and resource links. Located in Norwood, Massachusetts.
• Desmond, Marcello and Amster - DMandA specializes in business valuation and litigation consulting of West Coast businesses and intangible assets, providing financial litigation support and expert witness testimony.
• D.L. Heisey Co - Provides business valuation and litigation support .
• Duncan Wright Valuations - An independent property valuation firm located to the south of Sydney, Australia CBD; serving the Sydney metropolitan area, Wollongong and as far south as Kiama.
• E Edge - Services for buying or starting a business, growing and improving the performance of an existing business or selling a business. Located in Doylestown, PA.
• Economatrix Research Associates - Forensic economics, economic damages, analysis of loss in litigation, services in litigation support, forensic litigation consultants and business valuations.
• Emory and Co., LLC - Merger and acquisition services for middle-market transactions including sales, divestitures and acquisitions. Valuations for public and private companies, partnerships, estates, trusts and other entities throughout the United States.
• Equity Valuations - Offers business valuations of closely held businesses.
• Ezvaluator - Online valuation program.
• Fair Market Valuations - Professional network of nearly 500 business valuation consultants serving business owners in all major US markets.
• Financial Consulting Group - Organization of business valuation and financial consulting firms in the U.S. FCG members are experienced, credentialed, financial experts and leaders in the valuation profession.
• The Financial Valuation Group - A consulting business valuation firm with an orientation toward financial investment analysis, including consultants and appraisers who understand business strategies, market research, and investment-oriented market and income approaches to value.Serving United States and Latin America.
• FMV Opinions - Offers business valuation and financial opinion services. Includes FAQ, locations, site searching, request form, careers, articles and studies.
• Ford Baker - Provides valuation of all types of properties in New Zealand.
• Fowler Valuation Services - Every business interest and every valuation assignment is unique, presenting its own set of challenges and demands.
• Halas and Associates - Specializing in business appraisal services.
• Hempstead and Company, Inc. - Philadelphia and South Jersey area firm specializing in corporate valuations, fairness opinions, merger and acquisition advisory services and economic damages analysis.
• Higgins, Marcus and Lovett, Inc. - Appraisals of businesses and intangible assets for tax matters, goodwill, mergers and acquisitions, ESOPs, and shareholder buyouts.
• HSSK Group - A business valuation and litigation consulting practice for troubled companies needing economic damage analysis.
• Innovest - Innovest Strategic Value Advisors is a specialized financial information services and investment advisory firm rigorously assessing corporate environmental performance, then using this analysis as a proxy for management quality to project the stock market returns of individual companies.
• Intercap Venture Partners Inc. - Intercap is a corporate business finance advisory firm based in Montreal, Quebec, Canada, assisting clients in mergers and acquisitions or business funding, and provides business valuation services.
• IP-Valuation GmbH - Software and services for the valuation of intangible assets, particularly trademarks.
• iValue - Provides a variety services in the valuation of technology. Develops information technology strategies that enhance shareholder value. Serves industries such as financial services, media, telecommunications, high technology, manufacturing, and consumer goods.
• Klaris, Thomson and Schroeder Inc - KTS provides business valuations, appraisal testimony and financial consulting nationwide.
• Landlink Appraisal - Licensed commercial property and machinery valuation based in Singapore Malasia.
• Leisure Business Advisors - Provides business valuations and feasibility studies for leisure attractions.
• Madison Valuation Associates, Inc. - Business valuation services, financial analysis, and litigation support services for closely held businesses based in Madison, Wisconsin.
• Mammoth Advisors - Valuation and Litigation Support - Litigation support and expert testimony; valuations of businesses, securities and intangible assets; independent opinions of fairness, solvency or value and; mergers and strategic alliance consulting services.
• Management Planning, Inc. - Providing business valuation services.
• McGinnis Advisors - McGinnis Advisors provides business valuation services and expert witness and litigation support services related to investments cases, with experience in investment research, portfolio management and investment banking.
• Melnik Ltd - Offers business valuations of public and closely held businesses in Israel.
• Mills Business Acquistions - Specializing in the sale of middle-market businesses.
• National Business Valuation Group - National Business Valuation Group, LLC is a consortium of affiliated independent business valuation and litigation support offices.
• Nationwide Valuations - Certified business valuation services and equipment appraisals in the United States and Canada.
• Omega Valuations - Business valuations, litigation support and financial consulting. Based in San Francisco, serving California.
• Parmentier Arthur - Provides specialist share valuation, business valuation, corporate finance and tax advice to accountants and solicitors, their clients and to major quoted companies and groups in the UK
• Partnership Profiles - Online business valuation publications specializing in Family Limited Partnership valuation and minority interest discounts for Real Estate Partnerships, with historical partnership valuation data back to 1993.
• Path Partners, LLC - Provides private investment banking services including mergers and acquisitions, capital formation and business valuation services to small and middle market companies and the education industry.
• Pelma Inc - Financial consultant specializing in valuation of companies and business units for mergers, acquisitions and financing; working extensively with Oracle's Hyperion Strategic Finance software. Service available in French and English, based in Quebec Canada.
• Plimsoll Company - Provides an inexpensive online valuation service for businesses In England to find out how much their company is worth.
• Potomac Valuation Group LLC - Provides business valuation services for closely-held companies, intellectual property, estates, and trusts. Based in the Washington DC area.
• Potomac Valuation Services - Provides business valuation and appraisal services. Specializes in working with advisors (financial, legal, accounting, insurance, brokerage) and their clients.
• Practice World - A directory of appraisers, brokers, consultants, financiers and related resources to healthcare practice transactions.
• The Property Partnership - South African property and asset valuation specialists.
• R. B. Shah and Associates - Valuation services in India and central Asia. Real estate, plant and machinery, business, financial securities, mines and mineral reserves, specialized assets, aircrafts, goodwill, intangible assets, intellectual property and infrastructure assets valuation.
• Rudson Valuation Group - Business valuation and litigation support services located in Toronto, Canada.
• Seigneur and Company Inc - Support of law firm management, including operational assessments, facilitation of law firm planning and marketing retreats, administrative placements, technology planning, cost controls and revenue enhancement initiatives, compensation strategies, mediation of disputes, start-ups and break-ups, and general practice management issues
• Shannon Pratt Valuations - Provides valuation services, valuation reports, valuation report reviews, and expert testimony for gift and estate tax, mergers and acquisitions, employee stock ownership plans (ESOPs), fairness opinions, damage actions, dissent and oppression actions.
• Sheldrick, McGehee and Kohler, Inc. - Specializes in valuing closely held or limited market interests and in advising clients on matters related to equity ownership.
• Sokoloff and Company - Advises on corporate mergers, acquisitions, debt and equity placements in the security and telecommunications industries. Site contains downloadable valuation metrics for these industries.
• Strategic Valuation Associates - Business valuation and financial advisory services for domestic and international business opportunities. Also offers proprietary reports.
• Suncoast Valuers - Valuation services and reports in the Pine Rivers, Caboolture, Caloundra, Maroochy, Noosa and Cooloola Shires, of the Sunshine Coast, Australia.
• TASCON Business Analyst Software - Online software for business valuation, financial analysis, deal structuring, budgeting and job costing for mergers, acquisitions, exit strategies, spin-offs, divestitures, roll-ups, start-ups and turn-a-rounds. Site contains software tour and sample reports.
• Valcon Partners - Provides tangible and intangible business asset valuation services for companies, financial institutions, law firms, accounting firms, insurance companies and brokers, and other associations.
• Valuation Consulting - A valuation firm based in London typically performing financial, industrial real estate, and plant and machinery valuation.
• Valuation Experts LLC - Provides business valuations, lost business profit, lost personal income, economic damages, and expert witness testimony
• Valuation Professionals Inc. - Specializes in business valuations of closely held companies, professional practices and partnership interests throughout Southern California
• Valuation Research Corporation - Provides valuations of intangible assets, business enterprises and fixed assets, solvency opinions and fairness opinions.
• Valuation Resources - Includes valuation publications, industry resources, economic data, public company information, mergers and acquisitions data, legal and tax resources.
• Valuation Resources, Inc. - Provides certified appraisals, inspections, and inventory appraisals in the specialty of machinery and equipment. Based in Florida.
• Valuation Strategies Resource Group - Fixed Assets appraisal firm providing services to school districts, municipalities, and other government entities. GASB 34 support. Located in Cleveland, Ohio.
• Valuations South Africa - Business valuations of filling stations in South Africa.
• ValuCorp - Offering low cost business valuations by an Accredited Senior Appraiser and member of the American Society of Appraisers.
• ValuQuest - Offers full service business appraisal services. Assists with the implementation of FAS 141 and FAS 142.
• Valutech Pty. Ltd. - Valuation of intangible assets including technology, copyright and intellectual property. Offers reviews of Australian biotechnology companies and advisory on links with Japan. Serving Australia, New Zealand and Asia.
• Vanguard Valuation - Business valuation service in New York State.
• Willamette Management Associates - A national business valuation, economic analysis, and financial advisory services firm with clients consisting of multinational corporations and closely held companies. Company analysts are the authors of prominent textbooks in the field.
• William E. Howell Business Valuation - Business Valuation and Management Consulting in New Hampshire and New England primarily for privately held companies, including succession planning, partner disputes, mergers and acquisitions.