content: <?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
    <headerData>
      <submissionType>144</submissionType>
      <filerInfo>
        <filer>
          <filerCredentials>
            <cik>0001868758</cik>
            <ccc>XXXXXXXX</ccc>
          </filerCredentials>
        </filer>
        <liveTestFlag>LIVE</liveTestFlag>
  
  
  
      </filerInfo>
    </headerData>
    <formData>
      <issuerInfo>
        <issuerCik>0000789019</issuerCik>
        <issuerName>MICROSOFT CORP</issuerName>
        <secFileNumber>001-37845</secFileNumber>
        <issuerAddress>
          <com:street1>ONE MICROSOFT WAY</com:street1>
          <com:city>REDMOND</com:city>
          <com:stateOrCountry>WA</com:stateOrCountry>
          <com:zipCode>98052-6399</com:zipCode>
        </issuerAddress>
        <issuerContactPhone>425-882-8080</issuerContactPhone>
        <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Althoff Judson</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>Officer</relationshipToIssuer>
        </relationshipsToIssuer>
      </issuerInfo>
      <securitiesInformation>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <brokerOrMarketmakerDetails>
          <name>Fidelity Brokerage Services LLC</name>
          <address>
            <com:street1>900 Salem Street</com:street1>
            <com:city>Smithfield</com:city>
            <com:stateOrCountry>RI</com:stateOrCountry>
            <com:zipCode>02917</com:zipCode>
          </address>
        </brokerOrMarketmakerDetails>
        <noOfUnitsSold>25000</noOfUnitsSold>
        <aggregateMarketValue>10641958.51</aggregateMarketValue>
        <noOfUnitsOutstanding>7432305794</noOfUnitsOutstanding>
        <approxSaleDate>05/23/2024</approxSaleDate>
        <securitiesExchangeName>NASDAQ</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>03/28/2022</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>5227</amountOfSecuritiesAcquired>
        <paymentDate>03/28/2022</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>08/30/2022</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>1799</amountOfSecuritiesAcquired>
        <paymentDate>08/30/2022</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>08/31/2022</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>17974</amountOfSecuritiesAcquired>
        <paymentDate>08/31/2022</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Judson Althoff</name>
          <address>
            <com:street1>ONE MICROSOFT WAY</com:street1>
            <com:city>REDMOND</com:city>
            <com:stateOrCountry>WA</com:stateOrCountry>
            <com:zipCode>98052-6399</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <saleDate>03/11/2024</saleDate>
        <amountOfSecuritiesSold>10000</amountOfSecuritiesSold>
        <grossProceeds>4036491.68</grossProceeds>
      </securitiesSoldInPast3Months>
      <noticeSignature>
        <noticeDate>05/23/2024</noticeDate>
        <signature>/s/ Gerardo Ibarra-Munoz, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Judson Althoff</signature>
      </noticeSignature>
    </formData>
  </edgarSubmission>
metadata_documents: [{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 4505}]
text: 144
  0001868758
  XXXXXXXX
  LIVE
  0000789019
  MICROSOFT CORP
  001-37845
  ONE MICROSOFT WAY
  REDMOND
  WA
  98052-6399
  425-882-8080
  Althoff Judson
  Officer
  Common
  Fidelity Brokerage Services LLC
  900 Salem Street
  Smithfield
  RI
  02917
  25000
  10641958.51
  7432305794
  05/23/2024
  NASDAQ
  Common
  03/28/2022
  Restricted Stock Vesting
  Issuer
  N
  5227
  03/28/2022
  Compensation
  Common
  08/30/2022
  Restricted Stock Vesting
  Issuer
  N
  1799
  08/30/2022
  Compensation
  Common
  08/31/2022
  Restricted Stock Vesting
  Issuer
  N
  17974
  08/31/2022
  Compensation
  N
  Judson Althoff
  ONE MICROSOFT WAY
  REDMOND
  WA
  98052-6399
  Common
  03/11/2024
  10000
  4036491.68
  05/23/2024
  /s/ Gerardo Ibarra-Munoz, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Judson Althoff