The Carbolic Smoke Ball Company claimed that its Smoke Ball could cure influenza and other diseases and offered a compensation of £100 to anyone who contracts such diseases even after using it as per recommendation. Mrs. Carlill suffered from influenza even after using it as advised and filed a suit to recover the promised £100. The court held that it was an offer, and Mrs. Carlill had the right to claim the compensation. This presentation discusses the facts, arguments, and conclusion of the Carbolic Smoke Ball Case, including the concept of an offer to the world, the rule for communication of acceptance, and subjective or objective tests.