Where a business entering a foreign market sells the same product / service abroad as sold in the domestic market and in the same way, ie with the same marketing strategy ie promotion, price, channel of distribution, etc. It is based on the assumption that if the product and the promotional method works in this country then it will succeed abroad. This might be the case when selling to countries which are similar to Britain – such as Germany, Australia, Canada, or the Netherlands. But, business managers should not assume that foreign tastes are the same as ours. Even giant companies such as Marks and Spencer have found that Òabroad is different.Ó Therefore, the successful formula used in the UK might not work abroad. Standardisation is obviously less expensive than adapting the marketing mix to suit local needs, as the company can benefit from economies in terms of product development, purchasing and marketing. However, adaptation may be essential in order to meet the needs and tastes of customers in the chosen markets and, therefore, maximise sales revenues.