Dr. Niall Jennings, Independent Dental Negotiator, with 30 years experience in General Practice. Having semi-retired as principal, he now keeps his hand in by holding the position of long term locum in a thriving three man practice in the Southeast of Ireland. After many years of experience at the highest level in the Irish Dental Association, especially with General practitioner's, he developed an astute sense for what constitutes a successful patient orientated Dental Practice. Having established and run an expense sharing relationship for almost 20 years with a successful sale, Dr. Jennings has hands on and unique experience of what is required in establishing and running a successful "Partnership". Expense Sharing Partnership Negotiation This is possibly the most important decision for a Dentist to make in his career. It involves the establishment of new working relationships as co-principals based on a specialised profit and loss structure. Irish Innovative Dental Services can be instructed by either party, or both together for an Independent Valuation of the practice and property to ensure a good working relationship for the future. With less and less single individual Dentist, the future relationships in Dentistry will be built on expense sharing relationships. His paper on expense sharing relationships, has been accepted for many years by the IDA as the example of how to develop and maintain a stable working relationship between colleagues. He is now seen as a colleague who will give an honest, clear appraisal or a Dental Practice sale from both sides. His motto is "a successful sale only comes from both sides feeling comfortable with the outcome and with each other as colleagues".