To find the greatest common divisor (GCD) of 96000 and 123000, we can use the Euclidean algorithm.

First, divide 123000 by 96000:

123000 = 96000 * 1 + 27000

Next, divide the divisor of the previous step (96000) by the remainder (27000):

96000 = 27000 * 3 + 15000

Continue this process:

27000 = 15000 1 + 12000
15000 = 12000 1 + 300
12000 = 300 * 40 + 0

Since the remainder is 0, the GCD of 96000 and 123000 is the last non-zero remainder, which is 300.

Therefore, the GCD of 96000 and 123000 is 300.