Your question is quite broad. Seeking an acquisition is quite different from selling a product. For strategic deals, go to their strategy/corp dev group or partnership group.
For selling product, there is no cookie cutter approach. In general, if you are going in completely cold your penetration is going to be slow. I recently saw a SaaS startup which claimed they had to send out 2000 emails to get one deal (I think this is awful, btw, but in fact that's what you will get if you are just spamming).
Here are a few thoughts:
1. Who are the stakeholders likely to care about your offering?
2. What will they perceive as valuable? Too often eager startup beavers talk endlessly about their products instead of the value to a the client. Put yourself in their world and communicate in terms of value to them instead of how awesome your product is.
3. Depending on who you are calling on, you may want to call the ring of people around them to try and generate a referral. If you are selling to CEOs this is a very good way to get to them. Also, don't hesitate to talk to anyone who's even tangentially related to what you are doing in the beginning. You'll be amazed at how some conversations go and who can help sometimes.
4. Use the magic phrase, "Can you help me?" Especially with gatekeepers, but often times I'll start off any cold call this way. "I'm wondering if you could help me figure out how to start a dialog with your company about XXXX?" First off, it assumes that such conversations are normal - which they are. Second, people love to help. They will tell you who to talk to or what's going on etc.
Last. There is nothing like perspiration and effort. Make the calls. Do the emails. Reach out on LinkedIn and Twitter. Work your network for referrals. Do research on the companies that you are calling on so you know what's going on with them.
A little hint for you: This is why sales people exist - it isn't just something you can figure out how to do by reading a blog post. It takes real skill and practice to do this well. Consider using a professional to do this for you and you will get better results.