The Lindon, Utah-based company has claimed that Linux contains intellectual property from its Unix System V code base, prompting the defacement of an image on SCO’s corporate web site to read: We own all your code, pay us all your money.

An earlier hack, already removed by the company, appeared to suggest that SCO had uncovered evidence that Microsoft Corp operating system software from MS-DOS 2.1 to the future Longhorn version of Windows contained its code, and that it was planning it sue Microsoft.

SCO has been hit by a number of denials of service attacks since it launched legal action against IBM Corp and Linux users, and in 2003 the company said it was working with law enforcement officials, including the FBI, to track down the perpetrators.

If the company wants to track down the perpetrator of the latest hacking it need look no further than the defaced image now removed from its web site. Hacked by realloc, it claimed. According to web performance tracker Netcraft, SCO also experienced web site outages.