We are in the middle of purchasing another company as we speak. I have spoke to several different owners about what works and what does not. The final answer on how much the accounts are worth depends on the accounts. If the accounts are really nice and profitable you might expect 2-3 times a month gross. If the accounts are decent enough and still attractive for you company 1-2 months gross might be more in line. The one thing that has been repeated over and over is not to pay in one large sum. Pay it over 4-5 months with the agreement of an acceptable churn % and what happen when you go beyond that number. Also a 3-5 year non-compete clause is mandatory. Good luck.