SBS, based in Woodbridge, N.J., is by far the most active of the Master VARs. Miami, Fla.-based Tribridge has signed one and Ohio-based Socius has signed six. SBS has 18, if I counted the press releases correctly. The most interesting name in this list, Cortex, markets Cortex Medical Billing, which is based on Dynamics, SL. It was also somewhat surprising to see the Missouri UHY office as UHY Advisors, which provides tax and business consulting, has been pretty quiet about its reselling business. UHY was assembled as a roll up of accounting firms. Under the Master VAR program, sales affiliates maintain their independence but go to market under the Master VAR's name. Microsoft talked of establishing the program in other countries, after starting it in the United States early this year, but has not made any moves in that direction.