How to negotiate Job offer?

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Question: How to negotiate when facing one offer while waiting for response
from another interview

How to negotiate Job offer?

Company A, small, private, 14 employee
Job offer:
FULL TIME SQL Dev/DBA, Bethesda, MD,
Interviewed last Wednesday, offer received this Wednesday

It was a very nice to meet you last week. XXX is pleased to offer you a
position as a DBA at a base salary of $XX,000 per year. We offer a full
range of benefits, including health insurance, a flexible spending account,
short and long-term disability, life insurance, a Simple IRA retirement plan
, 10 days paid vacation (on a prorated basis), and the week off between
Christmas and New Year's.

Company B,
Interviewed today
SQL Dev/DBA
Mid size public company
15%-20% increasement in operations income and net income, $xx million in 07'
Rockvill, MD

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