A company produced by a 1991 joint venture between USL and Novell to create a new UNIX operating system to replace the rapidly aging NetWare.
The (ostensible) plan was to ship Netware-compatible daemons with this new UNIX, called UnixWare, and phase out the aging DOS-extender NOS. USL would do the heavy lifting, and Novell would take care of distribution and support.
In the end, it almost goes without saying that this was a real loser of a plan. UnixWare was eventually foisted off on SCO.