STOCKHOLDER'S EQUITY (Tables)

3 Months Ended

Aug. 31, 2011

Notes to Condensed Consolidated Financial Statements

Stock-Based Compensation Expense

	Three Months Ended August 31,
(in millions)	2011		2010
Sales and marketing	$	26	$	23
Software license updates and product support		4		5
Hardware systems products		1		1
Hardware systems support		1		1
Services		4		4
Research and development		71		59
General and administrative		40		36
Acquisition related and other		1		1
Total stock-based compensation	$	148	$	130

Valuation of Stock Options

	Three Months Ended August 31,
	2011		2010
Expected life (in years)		5.2		5.2
Risk-free interest rate		1.7%		1.8%
Volatility		30%		33%
Dividend yield		0.7%		0.9%
Weighted-average fair value per share	$	8.78	$	6.34