This is going pretty insane. Dell had originally offered USD 1.13 billion for 3PAR.

The price tag is now more than double at USD 2.4 billion which HP is willing to pay for this company.

Hewlett Packard made this latest offer after Dell matched their previous offering of USD 2 billion.

3PAR has accepted the latest bid from HP. Dell is unlikely to match this offer so it is pretty clear that HP won this round though at a pretty high price.