There have been several rumors in the past few weeks since Steve Jobs’s remarks about their ‘war chest’ of cash. During Apple’s October 18 earnings call, Steve Jobs said

We would like to continue to keep our powder dry, because we do feel that there are one or more strategic opportunities in the future.

Apple has 51 billion laying around and everybody is eager to find out what they are going to spend it on. They could easily buy Yahoo, Twitter or maybe even Facebook.

But what acquisition makes sense? What would be the perfect fit?

Lots of people have lots of different opinions, so lets find out yours. Vote for the obvious ones or let us know which company YOU think Apple will acquire in the comments.