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For more information, contact: A&R Partners for Be, Incorporated Elena Frigeri, 650/762-2837 lauslen@arpartners.com In Europe: Be Incorporated Marie-Francoise Lelong-Weinberg, +33 (0)1 55 91 77 36 efrigeri@arpartners.com TASCAM Phil Sanchez, 323/727-4778 psanchez@tascam.com Be and TASCAM Announce the Selection of BeIA as the Operating Platform for Future Pro-Audio Products ANAHEIM, Calif. -- Jan. 18, 2001 -- TASCAM, the professional division of the TEAC Corp., today announced that BeIA, the complete IA solution, from Be Inc. (Nasdaq:BEOS) has been selected as the base operating platform for future TASCAM advanced audio products under TEAC's OEM and Distribution Agreement with Be. TASCAM will be working with Be's Client Platform, a component of BeIA, the complete IA solution. The Client Platform consists of an integrated operating system environment and key applications and tools that enable the creation of Internet appliances and dedicated devices with customizable capabilities. ``BeIA offers numerous technical advantages that make it the ideal core software component for building high-performance, pro-audio embedded systems and appliances,'' said Mike McRoberts, international product development manager of TASCAM. ``TASCAM selected the BeIA Client Platform because it can be completely optimized for the demanding requirements of music and multimedia production. It offers a unique combination of features, performance, stability, and ease of programming not found in other platforms. BeIA Client Platform also enables us to develop our products on standard PC hardware, all the way through product completion.'' BeIA is free of legacy support issues and was designed from the ground up to satisfy the real-time processing and data storage requirements of today's digital media, while running on standard PC hardware. BeIA is also designed to transparently support multiple processors, and contains a real-time kernel that provides excellent performance for applications that need to manipulate large amounts of audio, video, image, and network data. ``TASCAM has a long history of developing innovative products for the professional audio market,'' said Lamar Potts, Vice President, Sales and Marketing at Be. ``The selection of BeIA Client Platform as the core technology for TASCAM's upcoming devices is a note of confidence to BeIA's stability and versatility.'' Pricing and Availability TASCAM products that incorporate BeIA technology will be announced later this year. About BeIA: The Complete IA Solution BeIA is comprised of the Client Platform, Integration Services and the BeIA Management and Administration Platform. This integrated package of small footprint client-side software; development, customization and device management tools and services; and key third party services and technology, delivers a complete Internet appliance solution to device and service providers, including consumer electronics companies. About Be Founded in 1990, Be Inc. creates software solutions that enable rich media and Web experiences on personal computers and Internet appliances. Be's headquarters are in Menlo Park, Calif., and its European office is in Paris, France. It is publicly traded on the Nasdaq National Market under the symbol BEOS. Be can be found on the Web at http://www.be.com. About TASCAM TASCAM is the professional division of TEAC Corporation and produces the most comprehensive line of audio recorders and related equipment in the pro audio industry. TASCAM has offices in the U.S, U.K., Canada, Germany, The Netherlands, France, Italy, Australia, Japan, Mexico and Latin America. For additional information, contact: TASCAM 7733 Telegraph Road Montebello, CA 90640 (323) 726-0303 www.tascam.com Be Incorporated Forward-Looking Statements The statements contained in this Press Release that are not historical facts are ``forward-looking statements'' including without limitation statements regarding plans for product development and release, future availability and performance of BeIA, and third party devices and applications utilizing BeIA, including professional and entertainment devices, the market penetration and market acceptance of BeIA in the professional audio and entertainment device markets, and the benefit of such products to customers, device manufacturers and developers. Actual events or results may differ materially as a result of risks facing Be Incorporated or actual results differing from the assumptions underlying such statements. Such risks and assumptions include, but are not limited to, risks and uncertainties related to product development, the competition and market acceptance of BeIA especially for the professional audio and entertainment device market, and our ability to meet customer and developer demands. All forward-looking statements are expressly qualified in their entirety by the ``Risk Factors'' and other cautionary statements included in Be Incorporated's Annual Report on Form 10-K for the year ended December 31, 1999, and other public filings with the Securities and Exchange Commission.

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