Intuit just announced a deal to buy Medfusion, which markets communications services for healthcare providers, and add on the Tribridge pickup of Mercatus, which provides managed IT services in the healthcare industry, mentioned elsewhere in this newsletter. SAP is making the biggest bang with the purchase of Sybase. Until the last two months, about the only acquisition activity in the tax and accounting market was in the sales and use tax business with Thomson Reuters buying Sabrix and Abacus last year and CCH picking up this year, buying similar tax products from Ernst & Young in Australia. The financing activity that began a few months ago suggested this was coming. And the item in the last newsletter that Deltek has filed a $200 million shelf offering with the SEC leads me to believe it will try to buy something. If I were putting my money on a move by Microsoft, I'd bet on it buying its way into the on-demand ERP market (No, I don't even have rumors). VAR M&A got its restart at the end of December when Edgewater Technology buying Fullscope.  Last week’s issue noted a deal in Florida by InterDyn CFP Consulting to pick up ECCI. We should see a lot more in this area before 2011.