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      <filerInfo>
        <filer>
          <filerCredentials>
            <cik>0001626431</cik>
            <ccc>XXXXXXXX</ccc>
          </filerCredentials>
        </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>Hogan Kathleen T</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>21956</noOfUnitsSold>
        <aggregateMarketValue>8869076.40</aggregateMarketValue>
        <noOfUnitsOutstanding>7430436229</noOfUnitsOutstanding>
        <approxSaleDate>03/11/2024</approxSaleDate>
        <securitiesExchangeName>NASDAQ</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>08/31/2020</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>11890</amountOfSecuritiesAcquired>
        <paymentDate>08/31/2020</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>09/18/2020</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>1352</amountOfSecuritiesAcquired>
        <paymentDate>09/18/2020</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>03/01/2021</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>4384</amountOfSecuritiesAcquired>
        <paymentDate>03/01/2021</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>03/31/2021</acquiredDate>
        <natureOfAcquisitionTransaction>ESPP Purchase</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>115</amountOfSecuritiesAcquired>
        <paymentDate>03/31/2021</paymentDate>
        <natureOfPayment>Cash</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>08/30/2021</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>1284</amountOfSecuritiesAcquired>
        <paymentDate>08/30/2021</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>02/28/2023</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>2931</amountOfSecuritiesAcquired>
        <paymentDate>02/28/2023</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <noticeSignature>
        <noticeDate>03/11/2024</noticeDate>
        <signature>/s/ Jodi Disselkamp, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Kathleen T. Hogan</signature>
      </noticeSignature>
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text: 144
  0001626431
  XXXXXXXX
  LIVE
  0000789019
  MICROSOFT CORP
  001-37845
  ONE MICROSOFT WAY
  REDMOND
  WA
  98052-6399
  425-882-8080
  Hogan Kathleen T
  Officer
  Common
  Fidelity Brokerage Services LLC
  900 Salem Street
  Smithfield
  RI
  02917
  21956
  8869076.40
  7430436229
  03/11/2024
  NASDAQ
  Common
  08/31/2020
  Restricted Stock Vesting
  Issuer
  N
  11890
  08/31/2020
  Compensation
  Common
  09/18/2020
  Restricted Stock Vesting
  Issuer
  N
  1352
  09/18/2020
  Compensation
  Common
  03/01/2021
  Restricted Stock Vesting
  Issuer
  N
  4384
  03/01/2021
  Compensation
  Common
  03/31/2021
  ESPP Purchase
  Issuer
  N
  115
  03/31/2021
  Cash
  Common
  08/30/2021
  Restricted Stock Vesting
  Issuer
  N
  1284
  08/30/2021
  Compensation
  Common
  02/28/2023
  Restricted Stock Vesting
  Issuer
  N
  2931
  02/28/2023
  Compensation
  Y
  03/11/2024
  /s/ Jodi Disselkamp, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Kathleen T. Hogan