Sun is losing US$100 million a month while it awaits approval for the deal, Oracle CEO Larry Ellison , so news of the layoffs came as no great surprise.

In a with U.S. regulators Tuesday, Sun said it was making the cuts "in light of the delay in closing the acquisition." It said the move will "better align the company’s resources with its strategic business objectives."

Sun will take a charge of $75 million to $125 million for the job cuts, mostly for cash severance payments, it said. It expects to incur most of the charges in the second and third quarters of its fiscal year, which means the current calendar quarter and the first three months next year.

Job cuts were a likely consequence of the deal in any case. Tony Sacconaghi, a technology analyst with Sanford C. Bernstein & Co., has said Oracle may cut up to once the deal is complete.

Sun already last November to axe between 5,000 and 6,000 jobs to improve its financial position.