What Makes A Business Attractive To A Buyer? Buyers purchase businesses for a return on their investment. Seller's base the business value on past performance, while buyers place the value on the future potential profits and risk level to achieve them. When the seller puts themselves in the buyer's shoes, it will be easier for them to understand what buyers are looking for and why, and be better prepared for a successful transaction. Read on to find out what buyers are looking for and what steps you can take as a business owner now, to prepare yourself and your business for a sale in the future.