There is a growing need for technology transactions between the technology providers, who develop technologies, and the technology consumers, who purchase and commercialize technologies, to be smooth, when technologies, as intangible assets, are traded as items that can be purchased and sold. In response to these challenges, this study examines new approaches to assessing the fair market value of technologies. Because corporations are the main force behind technology development and commercialization in the existing business environment, applying one valuation method to technology assets is viable; however, as the subjects of technology development and technology commercialization are separate, the need for price negotiations between the subjects of technology transaction has grown. Moreover, as the investigations into and the application of transaction prices have been performed separately by technology providers, technology consumers, and technology assessment financial institutions, the research on technology valuation methods has shown that there are differences in perceived transaction prices between the subjects involved. This research presents a new method, appropriate to technology transactions; unlike existing methods, it grants option values to the technology provider and newly defined key variables to the technology consumer.