Creative is suffering the slings and arrows of pressure on its technology, in particular Nvidia, whose technology nForce will eventually include sound functionality, as reported here earlier.
However, why IBM would want Creative is a different matter altogether, unless it somehow needs the sound technology as part of some cunning plan being hatched in Sir Lou Gerstner's US labs.
Both companies refused to comment on the speculation, although Creative's share price rose on the news. You can find the Cnet link here. ยต