Whether the transfer fee of 60 thousand yuan for tea shop is acceptable depends on many factors. Here are some factors to consider:

1. Geographical location and business environment: Different geographical locations and business environment have different influences on the operation of tea shops. If the business environment in this area is favorable and the location of the tea shop is good, then the transfer fee may be reasonable.

2. Store size and equipment: The size and equipment of the tea shop are also factors that affect the transfer fee. If the store is large, well-equipped and relatively new, then the transfer fee may include these values and costs.

3. Brand and word of mouth: If the tea shop has a certain brand awareness and good word of mouth, then the transfer fee may include these intangible values.

4. Operation status and history: It is also important to know the operation status and history of this tea shop. If the store is well run and has a long history, then the transfer fee may contain these positive factors.