Companies undertake mergers and acquisitions to create synergies. The synergies arise from the reduction of production and operating expenses, creation of larger markets, improvement in production, and access to a stronger financial base. However, most mergers and acquisitions fail to deliver these benefits. Most of these value-destroying transactions proceed to the final stages due to failure to undertake due diligence. For instance, Google’s acquisition of Motorola did not deliver the expected synergies. Using examples, document the reasons for failed mergers and acquisitions in the last five years, noting the potential due diligence assessments that would have prevented the failure.