This is what University of Oulu IRC server says it is in. The full message is "Unixverstas Olutensin, Finlandia Vodka". (I have also seen "Dept. of Overloaded Computers" somewhere.)

This is particularly interesting mangling of "Universitas Ouluensis" (the name of the institution in Latin). Translated, it means something close to "UNIX-workshop BeerFirst."

This is a sort of legendary thing, but regrettably I have no information on who invented that =)

(A note to the softlinking coward: This node makes very much sense. Like Linus said: the reason Finland is a computing giant is that during the winters, the only things left to do is sex, drinking and hacking - and in my opinion, combining the latter two often helps =)

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