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Sage is buying Logic Control, a Spanish accounting software vendor, for £55m in cash.

Logic Control has 20,000 customers and takes Sage's Spanish operations into bigger businesses. Logic Control also develops software for accountants.

The company had revenues of £28.2m and an operating profit of £20.6m for the year to 31 December 2004. Net assets at the end of the year were £20.6m. ®

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