The auto accept is optional on best offers so you don't have to use it if you don't want to.
You must have the box checked for auto accept and it wants to know what the amount is
that you are willing to take for your item.
Adding Best Offer to your listing and sending offers to buyers
https://www.ebay.com/help/selling/listings/selling-buy-now/adding-best-offer-listing?id=4144&st=12&p...