Valuation methodology involving comparison of the property to be valued with confirmed sales of properties with similar features. Comparisons can be made in many forms including a straight comparison or by analysis on a rate per area basis. The outcome will usually indicate a range of value in which points of difference are adjusted for. This method is best applied where sales of other properties are sufficiently alike to allow comparison. It is the usual means for valuing residential property and vacant land and as a check or supporting valuation method for non-residential properties.