peal. (People v. May, 276 Ill. 332; Lynnv. Lynn, supra). The instant appeal must therefore be entertained.
The remaining question to be determined is whether, in view of the facts shown, Jordan is entitled to a confirmation of the administrators’ sale or whether the second sale ordered by the county court was authorized. Section no of the act in regard to the administration of estates (Cahill’s Stat. 1927, p. 66; Smith’s Stat. 1927, p. 88) provides that the executor or administrator making a sale of real estate to pay the decedent’s debts shall file a complete report of the sale and that “any person interested in the premises sold, and any creditor of the estate, may file exceptions to such report, and upon the hearing thereof the court may approve such report and confirm the sale, or disapprove the same and order the premises to be re-sold.” The highest bidder whose bid has been reported to the court acquires no interest in or right to the land, but his bid is regarded as a mere offer to purchase. The sale is not complete and is not binding until it has been confirmed by the court which ordered it. (Miller v. Miller, 332 Ill. 177; Worden v. Rayburn, 313 id. 495; Redmond v. Cass, 226 id. 120; Jennings v. Dunphy, 174 id. 86; Hart v. Burch, 130 id. 426). The court may exercise its discretion in approving or disapproving the sale, and that discretion, unless abused, will not be disturbed by a court of review. Compton v. McCaffree, 220 Ill. 137; Miller v. Miller, supra; Worden v. Rayburn, supra.
The sale, in the instant case, as the statute required, was ordered to be made subject to the court’s approval. The administrators’ report disclosed that a confirmation of the sale would result in a substantial loss to the estate, and they recommended the disapproval of the sale. The heirs joined in this recommendation. Since the bid was made subject to the court’s approval, the bidder could acquire no rights in the land until the sale was confirmed. The facts adduced show that the county court properly exercised its