I don't really want to defend IBM pricing, but gross margin is not the same as profit. 
 It is much more expensive per customer to maintain software that has a small 
installed base than software that has a large installed base.  The number of bugs 
found is only slightly less for a small installed base.

-----Original Message-----
From: Phil Payne [mailto:[EMAIL PROTECTED]]
Sent: Thursday, February 20, 2003 8:47 AM
To: [EMAIL PROTECTED]
Subject: Re: URGENT! really low performance. A related question...


> There is no relation between the cost of designing and building hardware to the cost 
>of
developing and maintaining software.

Which is why IBM's gross margin on hardware is 31% and its gross margin on software is 
87%.

--
  Phil Payne
  http://www.isham-research.com
  +44 7785 302 803
  +49 173 6242039

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