A Website is a collection of publicly accessible, interlinked Web pages that share a single domain name. Websites can be created and maintained by an individual, group, business or organization to serve a variety of purposes. The value of a Website derives from the networking technology, user base, users’ data, and prime advertising real estate which can generate significant economic benefits. In business valuation analytical work, a Website qualifies as an intangible asset because it can be recognised, separated, and the potential value can be accurately measured. Intangible assets are a class of assets without physical form (such as a building) which generate economic benefits to the owners. To estimate the fair market value of a Website, business valuation analysts apply techniques under the market, asset and income valuation methods.