31.   Cadence, based in San Jose, California, sells software used by engineers to design and test integrated circuits, or microchips.

32.   China is another big center for making and selling illegal software, ever since a government crackdown in Taiwan sent software pirates scurrying to the mainland, she said.

33.   Companies like Lucent usually made a lot of their money by selling new software for features like Caller ID, call waiting and three-way calling.

34.   Companies that sell software that help other companies disseminate goods, services or information securely online are among the biggest winners.

35.   Computer Associates said the change in accounting was necessary because it had begun to sell its software under new contract terms.

36.   Computer Multi-Systems in Tempe has been buying and selling used software for three years.

37.   Corel, though, has more experience selling software targeted at retail customers than Novell.

38.   Corporate Software, a privately held company based in Norwood, Mass., claims to be the largest company that sells personal computer software directly to large corporations.

39.   Costs grew as the company hired more sales people to sell the software to restaurants and persuade them to sign up for the online reservations system, he added.

40.   Companies like the Israeli firm VocalTec sell software to turn any Internet computer into a telephone and enable virtually free long distance conversations.