The rapid expansion of digital infrastructure—including data centers, fiber-optic networks, cloud platforms, and telecom towers—has positioned these assets as critical enablers of the digital economy. Their strategic significance is amplified by the growing adoption of 5G, artificial intelligence (AI), Internet of Things (IoT), and cloud-based services, which collectively drive demand for high-capacity, resilient, and scalable infrastructure. Despite this growth, conventional valuation methods often fail to capture the unique financial and operational characteristics of digital infrastructure, such as cyclical data demand, technological obsolescence risk, regulatory dependencies, and network externalities. This proposes a comprehensive valuation framework tailored to digital infrastructure assets to support strategic acquisition decisions. The framework integrates quantitative financial modeling with qualitative risk assessment, considering both traditional cash flow-based approaches and forward-looking metrics that reflect operational scalability, data throughput, and digital adoption trends. It emphasizes the role of scenario analysis and sensitivity testing in accounting for regulatory, technological, and market uncertainties. By combining principles from project finance, capital structure theory, and risk-return optimization, the framework enables investors and corporate acquirers to assess value more accurately, identify strategic synergies, and make informed decisions under conditions of high uncertainty. Furthermore, the framework incorporates environmental, social, and governance (ESG) factors, recognizing their growing influence on investor preferences and regulatory oversight. Empirical illustrations highlight how the framework can enhance acquisition strategies, optimize capital allocation, and improve post-acquisition operational efficiency. Overall, this study contributes to bridging the gap between traditional asset valuation techniques and the nuanced requirements of digital infrastructure investments, providing a robust decision-making tool that aligns financial rigor with strategic foresight in an increasingly digital and interconnected economy.