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<h1>Drawer and drawee roles define who makes and who is directed to pay on a negotiable instrument.</h1> A negotiable instrument identifies the drawer as the maker and the drawee as the person directed to pay; an additionally named person to be resorted to if needed is a drawee in case of need. When the drawee signs and delivers the bill or gives notice of assent, the drawee becomes an acceptor, and a person who accepts supra protest for the honour of the drawer or an endorser is an acceptor for honour. The payee is the person to whom payment is directed.