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But in that case
you would hopefully not have actually accepted the other offer, you would just be using the thought as leverage in your current company. I don't have a problem with going to the boss and saying that I've been made a better offer, but I'd rather stay if they can go some way to match it. What I wouldn't do is accept the other offer then start messing both parties around with counter offers, once I've been offered and accepted a new position I'm working notice and moving on.