Microsoft's Jeff Edwards, director of partner strategy, said last month at Convergence, that company's user conference, that Microsoft has about 950 resellers in the United States and that it needs only 300 to 400. It will reduce the number of channel members through a new partner program which goes into effect in November that will mandate a VAR needs a minimum of three certified staffers.

Miller said Sage has so many disparate markets that it needs a variety of resellers of all sizes to serve them. For example, while most CPA firms have stopped selling mid-market accounting software, they are still an important part of the VAR base for selling nonprofit accounting software.

Actively involving CPAs, who once formed the nucleus of the MAS 90 reselling program, was also on Miller's mind. He says that CPAs are still the most important professional influencing buying decisions for accounting software

"It’s not a mass market. They still are the influencer in the vast majority of decisions on the purchase of accounting software, Miller said. "The other thing we want to do is make sure our partners are connected to CPAs."

The success of CPAs is built upon the relationship.

I think there are so many new opportunities for partners.