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        <filer>
          <filerCredentials>
            <cik>0001899931</cik>
            <ccc>XXXXXXXX</ccc>
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        </filer>
        <liveTestFlag>LIVE</liveTestFlag>
  
  
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      <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>Numoto Takeshi</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>Officer</relationshipToIssuer>
        </relationshipsToIssuer>
      </issuerInfo>
      <securitiesInformation>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <brokerOrMarketmakerDetails>
          <name>FIDELITY BROKERAGE SERVICES LLC</name>
          <address>
            <com:street1>245 SUMMER STREET</com:street1>
            <com:city>BOSTON</com:city>
            <com:stateOrCountry>MA</com:stateOrCountry>
            <com:zipCode>02210</com:zipCode>
          </address>
        </brokerOrMarketmakerDetails>
        <noOfUnitsSold>10000</noOfUnitsSold>
        <aggregateMarketValue>4154900.00</aggregateMarketValue>
        <noOfUnitsOutstanding>7434880776</noOfUnitsOutstanding>
        <approxSaleDate>11/22/2024</approxSaleDate>
        <securitiesExchangeName>NASDAQ</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>09/03/2024</acquiredDate>
        <natureOfAcquisitionTransaction>Stock Award</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>10000</amountOfSecuritiesAcquired>
        <paymentDate>09/03/2024</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Takeshi Numoto</name>
          <address>
            <com:street1>One Microsoft Way</com:street1>
            <com:city>Redmond</com:city>
            <com:stateOrCountry>WA</com:stateOrCountry>
            <com:zipCode>98052</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Microsoft</securitiesClassTitle>
        <saleDate>09/10/2024</saleDate>
        <amountOfSecuritiesSold>200</amountOfSecuritiesSold>
        <grossProceeds>82212.71</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Takeshi Numoto</name>
          <address>
            <com:street1>One Microsoft Way</com:street1>
            <com:city>Redmond</com:city>
            <com:stateOrCountry>WA</com:stateOrCountry>
            <com:zipCode>98052</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Microsoft</securitiesClassTitle>
        <saleDate>09/10/2024</saleDate>
        <amountOfSecuritiesSold>2300</amountOfSecuritiesSold>
        <grossProceeds>945365.94</grossProceeds>
      </securitiesSoldInPast3Months>
      <noticeSignature>
        <noticeDate>11/22/2024</noticeDate>
        <signature>Carmen Zamores as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Numoto Takeshi</signature>
      </noticeSignature>
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text: 144
  0001899931
  XXXXXXXX
  LIVE
  0000789019
  MICROSOFT CORP
  001-37845
  ONE MICROSOFT WAY
  REDMOND
  WA
  98052-6399
  425-882-8080
  Numoto Takeshi
  Officer
  Common
  FIDELITY BROKERAGE SERVICES LLC
  245 SUMMER STREET
  BOSTON
  MA
  02210
  10000
  4154900.00
  7434880776
  11/22/2024
  NASDAQ
  Common
  09/03/2024
  Stock Award
  Issuer
  N
  10000
  09/03/2024
  Compensation
  N
  Takeshi Numoto
  One Microsoft Way
  Redmond
  WA
  98052
  Microsoft
  09/10/2024
  200
  82212.71
  Takeshi Numoto
  One Microsoft Way
  Redmond
  WA
  98052
  Microsoft
  09/10/2024
  2300
  945365.94
  11/22/2024
  Carmen Zamores as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Numoto Takeshi