Evaluation for Salesforce’s prospective buyer continues and now, many theories have emerged. One of such talks is Microsoft might be the one for the global cloud computing company headquartered in San Francisco.

Experts affirmed that there is no denying that acquiring Salesforce would be a good push for the buyer. But for now, no confirmed statement has been made either by Microsoft or Salesforce and their spokespersons declined to comment.

It was also being said that Oracle was also the strong contender, but its co-CEO Safra Catz has strongly rejected those rumors. Catz said that it would be better if some other company acquires Salesforce. She also affirmed that if the deal falls through then it will create disruption.

It also seems that SAP has also backed out and does not have interest entering in the deal. After all this, Microsoft and Salesforce could be last resort. Both the companies did reach an agreement last year as per which, both the companies could work better with each other.

Microsoft is aiming to increase its annual revenue from its commercial cloud business to around $20 million.