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>0002062356</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>Coleman Amy</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>2672</noOfUnitsSold>
        <aggregateMarketValue>1207754.03</aggregateMarketValue>
        <noOfUnitsOutstanding>7432543865</noOfUnitsOutstanding>
        <approxSaleDate>05/15/2025</approxSaleDate>
        <securitiesExchangeName>NASDAQ</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>11/15/2024</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>133</amountOfSecuritiesAcquired>
        <paymentDate>11/15/2024</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>12/02/2024</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>714</amountOfSecuritiesAcquired>
        <paymentDate>12/02/2024</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>12/16/2024</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>564</amountOfSecuritiesAcquired>
        <paymentDate>12/16/2024</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>01/15/2025</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>48</amountOfSecuritiesAcquired>
        <paymentDate>01/15/2025</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>02/18/2025</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>135</amountOfSecuritiesAcquired>
        <paymentDate>02/18/2025</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>02/28/2025</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>774</amountOfSecuritiesAcquired>
        <paymentDate>02/28/2025</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>03/17/2025</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>125</amountOfSecuritiesAcquired>
        <paymentDate>03/17/2025</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>04/15/2025</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>52</amountOfSecuritiesAcquired>
        <paymentDate>04/15/2025</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>09/29/2023</acquiredDate>
        <natureOfAcquisitionTransaction>ESPP Purchase</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>9</amountOfSecuritiesAcquired>
        <paymentDate>09/23/2023</paymentDate>
        <natureOfPayment>Cash</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>03/28/2024</acquiredDate>
        <natureOfAcquisitionTransaction>ESPP Purchase</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>35</amountOfSecuritiesAcquired>
        <paymentDate>03/28/2024</paymentDate>
        <natureOfPayment>Cash</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>06/28/2024</acquiredDate>
        <natureOfAcquisitionTransaction>ESPP Purchase</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>28</amountOfSecuritiesAcquired>
        <paymentDate>06/28/2024</paymentDate>
        <natureOfPayment>Cash</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>03/31/2025</acquiredDate>
        <natureOfAcquisitionTransaction>ESPP Purchase</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>55</amountOfSecuritiesAcquired>
        <paymentDate>03/31/2025</paymentDate>
        <natureOfPayment>Cash</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <noticeSignature>
        <noticeDate>05/15/2025</noticeDate>
        <signature>/s/ Daniel Tucci, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Amy Coleman</signature>
      </noticeSignature>
    </formData>
  </edgarSubmission>
metadata_documents: [{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 8646}]
text: 144
  0002062356
  XXXXXXXX
  LIVE
  0000789019
  MICROSOFT CORP
  001-37845
  ONE MICROSOFT WAY
  REDMOND
  WA
  98052-6399
  425-882-8080
  Coleman Amy
  Officer
  Common
  Fidelity Brokerage Services LLC
  900 Salem Street
  Smithfield
  RI
  02917
  2672
  1207754.03
  7432543865
  05/15/2025
  NASDAQ
  Common
  11/15/2024
  Restricted Stock Vesting
  Issuer
  N
  133
  11/15/2024
  Compensation
  Common
  12/02/2024
  Restricted Stock Vesting
  Issuer
  N
  714
  12/02/2024
  Compensation
  Common
  12/16/2024
  Restricted Stock Vesting
  Issuer
  N
  564
  12/16/2024
  Compensation
  Common
  01/15/2025
  Restricted Stock Vesting
  Issuer
  N
  48
  01/15/2025
  Compensation
  Common
  02/18/2025
  Restricted Stock Vesting
  Issuer
  N
  135
  02/18/2025
  Compensation
  Common
  02/28/2025
  Restricted Stock Vesting
  Issuer
  N
  774
  02/28/2025
  Compensation
  Common
  03/17/2025
  Restricted Stock Vesting
  Issuer
  N
  125
  03/17/2025
  Compensation
  Common
  04/15/2025
  Restricted Stock Vesting
  Issuer
  N
  52
  04/15/2025
  Compensation
  Common
  09/29/2023
  ESPP Purchase
  Issuer
  N
  9
  09/23/2023
  Cash
  Common
  03/28/2024
  ESPP Purchase
  Issuer
  N
  35
  03/28/2024
  Cash
  Common
  06/28/2024
  ESPP Purchase
  Issuer
  N
  28
  06/28/2024
  Cash
  Common
  03/31/2025
  ESPP Purchase
  Issuer
  N
  55
  03/31/2025
  Cash
  Y
  05/15/2025
  /s/ Daniel Tucci, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Amy Coleman