PalmSource (http://www.palmsource.com/) is a spin-off from the original PalmInc.  They are the owners of the PalmOs (the other company created in the split was PalmOne). The stated intent of the split was to create a level playing field for all of the PalmPilot/PalmOs hardware vendors.  

In Dec 2004 PalmSource acquired much of the BeOs company and talked about providing an application layer for LinuxOs PDAs. -- ScottElliott 
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CategoryPalmOs CategoryComputerCompany