3Com and Aether Technologies plan to announce they are forming a <A HREF="http://www.aethertech.com/htmfiles/pr61599.htm">new company</A> to tap the market for accessing e-mail, the Internet and corporate-network information through wireless technology. The companies said OpenSky's new service will offer real-time access to e-mail, including Web-based e-mail accounts such as Yahoo Inc. e-mail accounts, and business accounts using software from IBM's Lotus Notes or Microsoft's Exchange.