Actually, it is two clicks. You get one screen that says "You Have an offer" You have a decline and an accept button. when you click decline, it gives you a screen saying "Are you sure you wish to decline this offer", and a box to type in an optional message. The counter offer is now available in some categories, but not all. If the customer is anywhere near my lowest acceptable price, I usually type in "Thanks for your offer, but the lowest I can accept on this item is--. If you would like to purchase it at this price, I can change the price in my ebay store.". If it is a stupid offer, I just click deny and leave it blank. I also like the fact than when they make you an offer, you have the option of looking at their feedback. I have had some offers that prompted me to update my blocked bidder list!