Exhibit 99.10

      Avocent Announces Expected Impairment Charge On Investment

    HUNTSVILLE, Ala.--(BUSINESS WIRE)--Dec. 8, 2004--On December 3,
2004, Avocent Corporation (NASDAQ:AVCT) concluded that it expects to
incur an impairment charge of up to $3 million during the fourth
quarter of 2004 related to its preferred stock investment in a
privately held company. Avocent believes the investee's deteriorated
financial condition and difficulty in raising additional capital
indicate that Avocent's investment has become significantly devalued
or worthless. The impairment charge will result in a non-recurring
charge to earnings per share of approximately four to six cents per
share under generally accepted accounting principles. Avocent has no
contractual obligation to provide any additional investment or other
financing beyond its present investment.
    Avocent's investment in the privately held company is one of only
two equity investments held by Avocent. Avocent's other equity
investment totals $450,000.

    About Avocent Corporation

    Avocent Corporation is the leading supplier of connectivity
solutions for enterprise data centers, service providers and financial
institutions worldwide. Branded products include switching, extension,
intelligent platform management interface (IPMI), remote access and
video display solutions. Additional information is available at:
www.avocent.com.

    Forward-Looking Statements

    This press release contains statements that are forward-looking
statements as defined within the Private Securities Litigation Reform
Act of 1995. These include statements regarding the valuation of
Avocent's investment, the expected impairment charge against the
investment asset, and the expected charge against earnings per share.
These forward-looking statements are subject to risks and
uncertainties that could cause actual results to differ materially
from the statements made, including the risks associated with general
economic conditions, valuation risks, and the accounting and tax
treatment of the impairment charge. Other factors that could cause
operating and financial results to differ are described in Avocent's
annual report on Form 10-K filed with the Securities and Exchange
Commission on March 12, 2004. Other risks may be detailed from time to
time in reports to be filed with the SEC. Avocent does not undertake
any obligation to publicly update its forward-looking statements based
on events or circumstances after the date hereof.

    CONTACT: Avocent Corporation, Huntsville
             Dusty Pritchett, 256-217-1300