Breach of contract is a rather nebulous term with multi-layered tentacles. In fact, what is a breach? When did the breach occur? Who breached the contract? What are the damages for the breach? Theses are only some of the myriad of questions posed when litigating or entertaining to litigate a breach of contract action. This article preliminarily explores such questions and attempts to shed light on such seemingly simple yet esoteric subject matter.