A method for conducting a transaction between a seller (A) of goods and services such as real estate, motor vehicles, boats and professional and trade services and a buyer (B) of such goods and services, whereby the seller (A) pays a first fee to register the goods and services for sale on a database held by an intermediary (TLS). A potential buyer (B) registers its interest to buy with Intermediary (TLS) whereupon intermediary (TLS) matches the required goods and/or services from its database and negotiates the sale between seller (A) and buyer (B). At settlement, seller (A) pays a second fee to the intermediary (TLS) and the intermediary (TLS) issues incentive vouchers to the seller (A) and to the buyer (B), the vouchers being redeemable from the intermediary (TLS). The vouchers may be redeemed for cash, travel entitlements, holiday accommodation and home wares, etc. Should a third party (C) have referred the buyer (B) to the intermediary (TLS), the intermediary (TLS) also issues an incentive voucher to the third party (C), this voucher also being redeemable from the intermediary (TLS). COMS ID No : ARCS-251440 Received by IP Australia : Time (H : m) 13 : 31 Date (Y-M-d) 2009-10-02 Received by IP Australia : Time (H : m) 13 : 31 Date