$100M Offers by Alex Hormozi is a guide for entrepreneurs to create irresistible business offers. It emphasizes crafting "Grand Slam Offers" that deliver immense value, making customers feel foolish for refusing. Hormozi shares strategies to increase perceived value through premium pricing, scarcity, urgency, bonuses, and guarantees. The book outlines selecting a high-demand market, addressing customer pain points, and designing offers that maximize profitability. Drawing from Hormozi’s success in generating over $120 million across industries, it provides actionable steps for business owners to scale sales and achieve financial success.