This chapter presents a basic understanding on how to conduct integration due diligence in order to increase the chances of value creation. One's integration due diligence should locate where the value creation potential in each deal is located and how it can be unlocked in the post-merger integration (PMI) process. In business combinations, there are four areas that cause the majority of a merger's challenges, and therefore, require special attention during the pre-closing due diligence. The areas as strategy, architecture, plumbing and wiring, and culture. Integration due diligence is about identifying the challenges and pitfalls of post-merger integration in the pre-closing phase. Integration due diligence determines the means required to achieve the potential cost synergies. A critical part of the integration due diligence process is to truly understand how the organization with which a corporation is merging operates and to be aware of the values that drive its management and employees.