At Microsoft’s 2002 Financial Analysts Day yesterday, executives said IBM and Linux represent the greatest threat to the company, according to Computerwire. IBM competes heavily with Microsoft for big-dollar corporate accounts, while Linux attracts closely knit developer communities. Executives pegged the future on .NET, stressing that Microsoft must ensure that it becomes the preferred architecture for software development in 2003 and needs to build a “healthy and vibrant developer community.” Meanwhile, IBM announced that it has teamed up with Internet Explorer rival Opera Software to develop the first multimodal browser that can use both XHTML and voice interfaces, Computerwire also reports.