SAP in my mind is the only one that could top the JDA offer.

I can see them improving the offer although they should have done it before they settled the lawsuit with I2.

Now the assets that I2 has include that pesky lawsuit against Oracle similar to the SAP suit.

Not sure if there are others that could top the bid.

* Oracle is too busy trying to close the SUN deal.
* Infor probably doesn't have the cash to do a deal.
* IBM could try but I don't see where they would bolt I2 in their product portfolio. I don't see synergies.

Anyone else could come in and play spoiler?

A $15M breakup fee seems laughable and almost daring a top the current offer.