How to sell your company to Microsoft
The business leaders network has an excellent post by Eric Sink about how he sold Teamprise to Microsoft.
Eric is the author of the Business of Software book. Good book. If you are thinking of setting up a software company, read it.
Eric was also one of the Spyglass team (first version of Internet Explorer) and has been involved with a number of other successful software companies. Go read all about selling your company to Microsoft.