EMPLOYEE BENEFIT PLANS (Table)

12 Months Ended

May 31, 2011

Stock-Based Compensation Plans [Abstract]

Summary of Stock Option Activity

	Options Outstanding
(in millions, except exercise price)	Shares Under Option	Weighted Average Exercise Price
Balance, May 31, 2008	378	$16.37
Granted	69	$20.53
Assumed	1	$ 6.54
Exercised	(76)	$ 9.31
Canceled	(13)	$25.14
Balance, May 31, 2009	359	$18.32
Granted	72	$21.23
Assumed	23	$55.77
Exercised	(60)	$14.03
Canceled	(42)	$43.93
Balance, May 31, 2010	352	$18.84
Granted	110	$22.58
Assumed	1	$16.38
Exercised	(78)	$16.73
Canceled	(31)	$29.17
Balance, May 31, 2011	354	$19.53

Options outstanding that have vested and that are expected to vest as of May 31, 2011 are as follows:

	Outstanding Options (in millions)	Weighted Average Exercise Price	Weighted Average Remaining Contract Term (in years)	In-the-Money Options as of May 31, 2011 (in millions)	Aggregate Intrinsic Value(1) (in millions)
Vested	166	$     16.83	4.68	159	$2,948
Expected to vest(2)	170	$     21.83	8.35	169	2,107
Total	336	$     19.36	6.54	328	$5,055

__________

(1)	The aggregate intrinsic value was calculated based on the gross difference between our closing stock price on the last trading day of fiscal 2011 of $34.22 and the exercise prices for all in-the-money options outstanding, excluding tax effects.
(2)	The unrecognized compensation expense calculated under the fair value method for shares expected to vest (unvested shares net of expected forfeitures) as of May 31, 2011 was approximately $788 million and is expected to be recognized over a weighted average period of 2.67 years. Approximately 18 million shares outstanding as of May 31, 2011 are not expected to vest.

Stock Based Compensation Expense

	Year Ended May 31,
(in millions)	2011	2010	2009
Sales and marketing	$87	$81	$67
Software license updates and product support	14	17	13
Hardware systems products	2	3	—
Hardware systems support	5	2	—
Services	16	14	12
Research and development	231	172	155
General and administrative	145	132	93
Acquisition related and other	10	15	15
Total stock-based compensation	510	436	355
Estimated income tax benefit included in provision for income taxes	(170)	(146)	(122)
Total stock-based compensation, net of estimated income tax benefit	$340	$290	$233

Weighted Average Input Assumptions Used

	Year Ended May 31,
	2011	2010	2009
Expected life (in years)	5.1	4.7	5.3
Risk-free interest rate	1.8%	2.1 %	3.3%
Volatility	33%	31%	37%
Dividend yield	0.9%	0.9%	—
Weighted-average fair value per share	$     6.61	$  5.21	$7.93