SAL is short for Sales Accepted Lead. Some organizations add a step in the process to define the transition of a Marketing Qualified Lead into a Sales Qualified Lead which signifies that Sales has “accepted” the lead handoff from Marketing but hasn’t yet confirmed that the lead is “Qualified” from the Sales teams perspective. Different organizations define these various phases differently. Some use MQL > SQL > SAL while others swap the SAL and SQL so it looks like this MQL > SAL > SQL. Either way the concept is the same.