Classic Silicon Valley Recipe

Start with $44M of Palm.

Fold into US Robotics.

Fold into 3Com.

Separate Palm from 3Com.

Separate Palm from Palm Source.

Fold Palm into Handspring.

Fold Palm-Handspring mix into HP (should have risen to 1.2B).

P.S. Results will vary depending on companies.

P.S.  Oh yes, and don’t forget to drain the fat between steps.