Andersen Worldwide, already struggling to settle the internal disputes of the past few months, may have the most to fear from the possibility of a combined Coopers & Lybrand LLP and Price Waterhouse & Co (CI No 3,250) in the fields of systems integration and consulting. Andersen has won some major business through its skills in SAP AG’s R/3 software, a field where Price Waterhouse has also been active, especially concentrating on the smaller installations in which SAP itself is now increasingly interested.