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Exhibit 15.1
CONSENT OF INDEPENDENT AUDITORS
The Board of Directors and Shareholders of
The Santa Cruz Operation, Inc.:
We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of our report dated October 22, 1999, except for Note 17
which is as of December 1, 1999, relating to the consolidated financial
statements and financial statement schedule of The Santa Cruz Operation, Inc.,
which appears in The Santa Cruz Operation, Inc.'s Annual Report on Form 10-K for
the year ended September 30, 1999.
/s/ PriceWaterHouseCoopers LLP
PRICEWATERHOUSECOOPERS LLP
San Jose, California
October 2, 2000