Another advantage Dell holds in technology services is a close relationship with Microsoft (MSFT), whose software is often sold alongside Dell PCs, servers, and storage systems. Consulting companies that can stitch together Dell hardware and Microsoft software for customers would also be likely targets for Dell, says TM Capital's Zalkin. Among the companies that fit the bill are Perficient (PRFT) and privately held Tectura. Another company that specializes in so-called systems integration, Ciber (CBR), has expertise selling to the federal government. On Jan. 9, Dell said it paid $12 million for units of consulting company Allin that specialize in Microsoft technologies. "The missing piece of the puzzle [for Dell] is systems integration," says Zalkin