if offeror make an offer to offeree

Hi,

A counteroffer functions as both a rejection of an offer to enter into a contract, as well as a new offer that materially changes the terms of the original offer. Since a counteroffer serves as a rejection, it completely voids the original offer. This means that the original offer can no longer be accepted.

According to your question, an acceptance has been made, hence it cannot be termed as a counter offer. It will be a new offer.

I hope this answers your question.

Have a good day!