It looks as if Sun Microsystems Inc is more worried about Hewlett-Packard Co than it lets on – and it has reason to be because while IBM Corp is making up no mileage on either in Unix, Hewlett is relentlessly closing on Sun: about four months ago or so, it set up a tracking system to figure out why it was losing commercial accounts to Hewlett but if one were to ask Hewlett-Packard why, it would have no hesitation answering service; it reckons that Sun is getting only 10% to 15% of the new commercial accounts, which explains why Sun has been shouting so loud about its latest slew of retail partners.