"Effective today, VA Linux and Andover.Net have amended the
terms of the agreement by which VA Linux will acquire all of the
outstanding shares of Andover.Net."
"Under the new terms, each share of Andover.Net Common Stock
outstanding as of the closing of the transaction will be exchanged
for 0.425 of a share of VA Linux Systems Common Stock. Based
on tax concerns, the parties modified the previously announced
agreement, in which each outstanding share of Andover.Net Common
Stock would have received 0.425 shares of VA Linux Common Stock,
reduced by a pro-rata portion of cash."