Abstract: A system and method for processing fractional share sales transactions wherein a user electronically interfaces with a computing device including software for collecting personal, contact and payment information from users, offering fractional shares of a lot for sale, creating fractional share purchase orders, collecting payment for the fractional share purchase orders and aggregating fractional share purchase orders to equal a whole lot. Once a complete or whole lot is so aggregated the system and method operate to purchase the lot comprising the fractional shares. Following purchase, the system and method distribute fractional shares of the lot to the fractional share purchasers. In one embodiment the system and method are configured to permit and facilitate users with trading or selling portions of their allocated or selected fractional share of the lot with other users of the system.