41.   That is because they must still go through software vendors and electronic filing agents to send their returns to the government.

42.   The company is the leading software tools vendor for the popular Palm Pilot organizer.

43.   The coalition of wireless carriers, phone makers and software vendors agreed on a new standard for wireless data applications.

44.   The boom has meant big business for consultants like Arthur Andersen and for software vendors like Peoplesoft and Oracle from the United States and Baan of the Netherlands.

45.   The growing list of software vendors employing auto update applets include Real Networks, Intuit and Ontrack as well as the online game site Battle.net.

46.   The largest HR outsourcing companies, such as software vendors SAP, Oracle and PeopleSoft and consultants Mercer and Hewitt, focus on larger companies.

47.   The IRS authorizes various tax-preparation services and software vendors, but not individual taxpayers, to transmit the returns over a modem.

48.   The major consulting firms, like KPMG, provide security services, as do big software vendors like Oracle.

49.   The proximity of so many companies, from chipmakers to software vendors, gives Silicon Valley firms easy access to both customers and business partners.

50.   The system is intended to be open, in that other card companies and software vendors will be invited to participate.