With the pending acquisition of Navision by Microsoft waiting to close, a lot of talk has centered on the next purchase. But there’s not a lot left to buy, at least not a lot of household names that offer quality product, markets, or reseller or customer bases.

It’s not that there aren’t quality companies out there in the accounting software market. But there are not a lot of well-known companies. In fact, Microsoft’s purchase of POS vendor Sales Management Systems last week, underscores the fact that best candidates are likely to be companies whose names most of the market does not recognize. But let’s look at candidates and possible combinations—and no, these are not deals we’ve heard of. Let’s consider this the journalistic equivalent of Fantasy Baseball. So don’t call the companies, the reseller next door, or your broker, and tell them you read about a hot deal in this column.

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