Account-based selling (ABS) is a strategic sales approach that mirrors account-based marketing (ABM) by focusing efforts on a specific set of high-value target companies. In ABS, sales teams work closely with marketing and other departments to research key business decision-makers, create targeted outreach copy, and coordinate multi-touch, personalized outreach across channels. This method prioritizes quality over quantity, aiming to build relationships and close complex deals with the most valuable prospects.