 They cooperated with each other in developing their PC operating systems, and had access to each other's code.Microsoft wanted to further develop Windows, while IBM desired for future work to be based on OS/2.In an attempt to resolve this tension, IBM and Microsoft agreed that IBM would develop OS/2 2.0, to replace OS/2 1.3 and Windows 3.0, while Microsoft would develop a new operating system, OS/2 3.0, to later succeed OS/2 2.0.