New York--PricewaterhouseCoopers L.L.P. and Santa Clara, Calif.-based Sun Microsystems Inc. have entered a broad consulting alliance in which the companies will develop and market software.PWC Consulting, PWC's advisory division, will integrate Sun's Open Net Environment software into PWC's consulting offerings. PWC Consulting, which in recent months has also taken the lead among the Big 5 consultancies in customer relationship management, will also market Sun's Unix hardware as part of its CRM service. The initial focus of PWC and Sun will be on CRM; they will jointly market to companies in sectors including communications, financial services, energy and consumer packaged goods. PWC and Sun, which have worked together for a decade, will also create joint marketing and sales initiatives to back their alliance. Additional details are not yet available. Since breaking off its short-lived engagement to Hewlett-Packard Co. last year, PWC has been entering numerous deals with other technology vendors, including Oracle Corp. and Palm Inc.