Media coverage focuses on Microsoft's competition with Google, but Chairman Bill Gates sees IBM and not the Web search leader as its biggest challenger. "The biggest company in the computer industry by far is IBM. They have the four times the employees that I have, way more revenues than I have. <A HREF="http://news.yahoo.com/s/nm/20060105/wr_nm/electronics_microsoft_gates_dc">IBM has always been our biggest competitor.</A> The press just doesn't like to write about IBM," said Gates. IBM, which offers computer services, software and hardware, poses a challenge to Microsoft in defining how Web services will work together in the future.