Futuretech recommends software acquisitions to companies, and Executrain can train employees on software acquired on Futuretech's recommendation.

But sales at both Lotus and Tivoli, two recent software acquisitions with products that run on personal computers, were strong, Mr. Ricciardi said.

In an antitrust suit, it said the deal - the largest software acquisition ever - would lead to higher software prices and less innovation, if completed.

The purchase of the company, which makes security programs for computer networks, is the latest in a recent string of software acquisitions by I.B.M.

ROI analysis (when applied correctly) is a powerful tool for evaluating existing information systems and making informed decisions on software acquisitions and other projects.

Consequently, ULS systems will place unprecedented demands on software acquisition, production, deployment, management, documentation, usage, and evolution practices.

Generally, there are specific issues which must be addressed in any technical data rights or software acquisition, which include:

The deal would be the largest software acquisition ever.

The Microsoft Corporation announced its first significant software acquisition today, paying $14 million for Forethought Inc. of Sunnyvale, Calif.

The company has already made two software acquisitions in the second half of this year, spending $2.9 billion on the two all-stock deals.