شركة بي
In 1991, Gassée started a new venture, Be Inc., with the ambitious goal of creating an entire new computer platform, hardware and software, from the ground up. A number of Apple employees left with him, including Steve Sakoman, the developer of the Apple Newton. Be developed a new operating system, optimized for multiple CPUs and multithreaded applications, which became known simply as "the Be Operating System," or BeOS.