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yellowTAB are a German software firm producing an Operating System based on BeOS 5.1.0. They will not publically confirm that they have the BeOS source code or what their licencing deal with BeOS's owners PalmSource is, but its likely that whatever arrangment they have is legal, at least in Germany. Their product is sold as yellowTAB Zeta
The companies offices are in Mannheim, and their corporate motto is Assume The Power. The price of Zeta has raised eyebrows as Zeta costs almost twice what BeOS R5 Professional did.
yellowTAB have come under some criticism from the BeOS userbase, who claim that the company does not give back what it takes from the Haiku project and other opensource BeOS projects. In many cases, opensource coders have recreated yellowTAB's extensions to BeOS, most notably their SVG graphics extensions to OpenTracker. However, yellowTAB's actions to date have not violated the BSD/ MIT licences under which most BeOS projects exist.