Let the bidding war begin.  The offer today by Elliot Associates, LP will most likely not be the last we will see before a deal is made.  The best report I have seen of the story is the one on the Var Guy Website.  He has some great information here and because of the late breaking story hadn’t hit the stock yet.  The offer was a dollar over today’s closing price.  This is far from a done deal and the Var Guy does a pretty good run down of what I agree are the top partial players if a bidding war were to start.  Unlike other sectors of our economy in the US the Tech Companies/Sector is still flush with cash.  Most of the major players did the right thing and reduced staff and spending which has preserved their capital in the bank.  With Suse being the Number 2 Corporate Linux player it would probably be great fit for a company like HP, Computer Associates, or Oracle.  My top bet is Oracle or Computer Associates.  No matter what it will be interesting to watch and until we know who wins it’s going to be hard to say what it means for Suse.