Third quarter revenue rose 78 percent from last year to $82.7 million Salesforce.com Inc. pushed its subscriber total to 351,000 in its most recent quarter, as the upstart hosted CRM (customer relationship management) software vendor turned in third-quarter financials showing a continuation of the company’s rapid growth.While announcing Salesforce.com’s results, Chief Executive Officer Marc Benioff took a moment to dance on the grave of Siebel Systems Inc. He listed “the capitulation of a long time rival” as one of the recent “seismic shifts” in the software industry, in prepared remarks accompanying Salesforce.com’s results release. Siebel agreed in September to sell itself to Oracle Corp. for around $5.85 billion, a deal expected to close next year.While established enterprise software companies like Siebel have struggled for growth in recent years, fledgling Salesforce.com has thrived, primarily by selling into the untapped lower end of the CRM software market. Salesforce.com’s revenue in the third quarter, ended Oct. 31, rose 78 percent from last year, to $82.7 million. Salesforce.com, based in San Francisco, had net income of $6.3 million and per-share earnings of $0.05 on an adjusted basis that excludes a one-time tax benefit. (Including that benefit, the company’s income for the quarter was $13.1 million.) The consensus estimate of analysts polled by Thomson First Call was for per-share earnings of $0.04 and revenue of $80.4 million.Salesforce.com nudged its financial forecast for the rest of the year upward, saying it now expects revenue of at least $307 million for its 2006 fiscal year, which ends in January. Thomson First Call’s estimate was for revenue of $305.9 million. Software Development