<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>dex161.txt
<DESCRIPTION>LETTER DATED AS OF MAY 18, 2001
<TEXT>

<PAGE>

                                                                    EXHIBIT 16.1


                         [PricewaterhouseCoopers LLP letterhead]


 May 18, 2001

 Securities and Exchange Commission
 450 Fifth Street, N.W.
 Washington, D.C. 20549

 Commissioners:

 We have read the statements made by Tarantella, Inc. (formerly The Santa Cruz
 Operation, Inc.) (copy attached), which we understand will be filed with the
 Commission, pursuant to Item 4 of Form 8-K, as part of the Company's Form 8-K/A
 report dated May 18, 2001. We agree with the statements concerning our Firm in
 such Form 8-K/A.

 Very truly yours,

 /s/ PricewaterhouseCoopers LLP
 PricewaterhouseCoopers LLP
</TEXT>
</DOCUMENT>