In marketing literature, trust is perceived as a pivotal aspect of business transactions. However, trust is still a concept that needs to be clarified. Therefore, the purpose of this paper is to measure the importance of trust building elements in establishing a trustful relationship between trading partners in business transactions, and in the food and beverage sector. Required data was collected by 151 computer aided, qualitative expert interviews with SME business leaders in ten different countries. For the evaluation of the trust building elements, the analytic hierarchy process (AHP) was applied using a predefined, hierarchical structure. The analysis of the data demonstrates that the product related elements are the most important fa...