[BlueSkyJaunte]

Be's assets were picked up by Palm, Inc. (maybe PalmOne, now??). The original code has sat idle.

There are a few groups trying to create open source code-compatible (maybe even binary-compatible) systems:

http://openbeos.org/
http://www.blueeyedos.com/
http://www.cosmoe.com/

Some of the original Be team members are involved.

YellowTAB has been sort-of keeping BeOS alive: http://www.yellowtab.com/

Edit: forgot about Cosmoe.