This article focuses on business marketing to extend the arguments in Hunt (2010) that R-A theory provides the foundations for a general theory of marketing. The article extends the arguments by showing (1) howAlderson's theory of market processes, on which R-A theory draws, clearly accommodates both B2B and B2C marketing, (2) that ISBM's normative, Value Delivery Framework assumes that the process of competition within which business marketers compete is actually the process of competition described by the premises and structure of R-A theory, and (3) that not only does R-A theory and the IMP theoretical structure have numerous commonalities, but also, that R-A theory, bymeans of its concept of “relational resource,” provides a foundation for key aspects of the IMP theoretical structure,with its commitment to the importance of relationships. Therefore, the article concludes that R-A theory is toward a general theory of marketing, both B2B and B2C