The construction industry constitutes an important element of the Malaysian economy. In the current construction marketplace, equipment manufacturers, used equipment brokers, and rental companies provide a means for a user with proper credentials and competence to acquire just about any heavy construction machine available on a temporary or permanent basis. For having the best result in profit for a construction manager, choosing the best alternative to obtain a machine is one of the most important issues that should be considered. There are numerous options to consider when deciding on heavy equipment acquisition and financing. The optimum acquisition strategy comes from accurate estimates of revenues and cost and also some non-financial factors that effect on choosing acquisition mode. The purpose of this book is to identify these factors classify them and make a decision making for obtaining the best alternative of acquisition mode through the case study. The result of this study can be used for construction managers to make a better decision in construction equipment acquisition.