Simultaneous queries are usually OK if you let all agents you query know that it's a simultaneous query. The offer an agent makes to an author is to represent him/her, not money, so I'm not sure why you'd "like to compare offers" which sounds more like comparing bids. Research each agent you query and make sure that any you query would be suitable to represent your work. If agent 1 wants to represent you, and you agree, simply notify agent 2 by mail that you've chosen an agent and in language that's friendly and considerate. Let's not be cold and impersonal the way agents can be with their rejection form letters! (smile) Plus, you don't want to burn any bridges. Publishing is actually a "small world" and you never know when you'll cross paths with that person again.
If you're just beginning to put your work out into the world, I'd suggest reading about how to submit from articles in The Writer, and be sure to request guidelines. If you can check a literary agent's website, I highly recommend that. You can learn tons from how the site is set up as well as its content. Good luck with your agent search -- it's a tough market right now out there.
Cinda