risk profile governs the choice of business model and financial structuring. The success and profitability of the project is largely governed by how well is the deal structured and how efficiently is capital project developed and executed. The offshore wind (OSW) in US is a nascent industry, there are about 34 projects with 28 GW capacity in pipeline in USA for next ten years. Several new entrants are expected to avail the opportunity through M&A and looking for the right deal that best suits them. Understanding risks and making the right decision on deal structure is critica l, giving the lowest cost and highest return on the investment.