71.   Instead of selling tax software, Universal makes it available free.

72.   It also will sell Microsoft software through its newly acquired SHL Systemhouse unit.

73.   It plans to begin selling the software immediately.

74.   It customized the document-management programs of Documentum, a company in Pleasanton, Calif., that also sells software directly to end users.

75.   It tries to sell different software such as the browser or email as part of a larger package.

76.   It wants to expand into services in the hope that the consultants will help sell its software.

77.   It usually partners with other companies that sell biometric software.

78.   It sells software that helps companies improve online customer service and thus increase sales.

79.   It sells software to companies that want to provide group buying.

80.   It sells software tools used to create multimedia.