Sun Microsystems Inc plans to introduce software and hardware to create "virtual" Windows and Linux personal computers that can be accessed via desktop machines, laptops and cell phones, a company executive said on Friday.

"We are going to announce (it) soon," said Steve Wilson, a Sun vice president involved in the project.

Companies will host the PCs on server computers at data centers using software that Sun has developed. They can be accessed via a $200 desktop hardware package from Sun, which includes a monitor, he said.

"It gives you instant access anywhere," he said.

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Sun, Virtualization, Virtual PC, Windows, Linux