Merger in common language is known as combination of two or more things together to form one whole thing. In corporate world Merger refers a combination of two or more companies to form a new entity, in which the individual companies cease to exist. For example, in the 1999 merger of Glaxo Welcome and SmithKline Beecham, both firms ceased to exist when they merged, and a new company, GlaxoSmithKline was created.
Acquiring in general means purchasing or procuring. In Corporate Acquisition, one company acquires other company, in which the company being acquired (called as target co.), ceases to exist and becomes a part of the acquiring co. and no new co. is formed. For example, in 2007, Indian company Tata steel acquired the Anglo-Dutch steelmaker Corus for $12.2 billion.[url][/url]https://www.educba.com/course/online-mergers-and-acquisitions-course-training/