It is often stated that most mergers and acquisitions fail to meet their overall business target. Due diligences are made and the organisations are turned upside down and inside out; firstly to ensure that all that needs to be known is known, and secondly that the organisations (to be merged or acquired) will be a complement to, or add value – with the target that 1 + 1 should at least = 3. So what is the problem, why is it that most mergers don’t succeed and meet their targets?