Tulip Computers NV, den Bosch, Netherlands Shares say it is in alliance talks with an undisclosed party and yesterday shares fell after rising 30% in the prior two days, causing some to mutter darkly about insider trading. The company declined to give details about the possible alliance partner, but gossips suggested either a Taiwanese company – and Acer Inc would fit the bill – or a US company could be after Tulip’s market share in Europe. There has also long been talk that Ing C Olivetti & Co SpA may seek a partner for its personal computer business, and it would prefer a European to a US or Far Eastern company, but it’s not clear what Tulip and Olivetti could bring to each other. According to Reuter, talks with Advanced Logic Research Inc, Irvine, California, which has now largely retreated into the server end of the business, were broken off last year without ever being made public. Tulip has a steady share of the European market of about 1%.