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        <filerInfo>
            <filer>
                <filerCredentials>
                    <cik>0001193119</cik>
                    <ccc>XXXXXXXX</ccc>
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            </filer>
            <liveTestFlag>LIVE</liveTestFlag>



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        <issuerInfo>
            <issuerCik>0000789019</issuerCik>
            <issuerName>MICROSOFT CORPORATION</issuerName>
            <secFileNumber>001-37845</secFileNumber>
            <issuerAddress>
                <ns2:street1>One Microsoft Way</ns2:street1>
                <ns2:city>Redmond</ns2:city>
                <ns2:stateOrCountry>WA</ns2:stateOrCountry>
                <ns2:zipCode>98052</ns2:zipCode>
            </issuerAddress>
            <issuerContactPhone>(425) 882-8080</issuerContactPhone>
            <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>BRADFORD SMITH</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
            <relationshipsToIssuer>
                <relationshipToIssuer>Officer</relationshipToIssuer>
            </relationshipsToIssuer>
        </issuerInfo>
        <securitiesInformation>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <brokerOrMarketmakerDetails>
                <name>Morgan Stanley Smith Barney LLC Executive Financial Services</name>
                <address>
                    <ns2:street1>1 New York Plaza</ns2:street1>
                    <ns2:street2>8th Floor</ns2:street2>
                    <ns2:city>New York</ns2:city>
                    <ns2:stateOrCountry>NY</ns2:stateOrCountry>
                    <ns2:zipCode>10004</ns2:zipCode>
                </address>
            </brokerOrMarketmakerDetails>
            <noOfUnitsSold>45000</noOfUnitsSold>
            <aggregateMarketValue>18530028.00</aggregateMarketValue>
            <noOfUnitsOutstanding>7430436229</noOfUnitsOutstanding>
            <approxSaleDate>02/02/2024</approxSaleDate>
            <securitiesExchangeName>NASDAQ</securitiesExchangeName>
        </securitiesInformation>
        <securitiesToBeSold>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <acquiredDate>08/31/2022</acquiredDate>
            <natureOfAcquisitionTransaction>Restricted stock vesting under a registered plan</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>5706</amountOfSecuritiesAcquired>
            <paymentDate>08/31/2022</paymentDate>
            <natureOfPayment>Compensation</natureOfPayment>
        </securitiesToBeSold>
        <securitiesToBeSold>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <acquiredDate>02/28/2023</acquiredDate>
            <natureOfAcquisitionTransaction>Restricted stock vesting under a registered plan</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>3617</amountOfSecuritiesAcquired>
            <paymentDate>02/28/2023</paymentDate>
            <natureOfPayment>Compensation</natureOfPayment>
        </securitiesToBeSold>
        <securitiesToBeSold>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <acquiredDate>08/30/2023</acquiredDate>
            <natureOfAcquisitionTransaction>Restricted stock vesting under a registered plan</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>2608</amountOfSecuritiesAcquired>
            <paymentDate>08/30/2023</paymentDate>
            <natureOfPayment>Compensation</natureOfPayment>
        </securitiesToBeSold>
        <securitiesToBeSold>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <acquiredDate>08/31/2023</acquiredDate>
            <natureOfAcquisitionTransaction>Restricted stock vesting under a registered plan</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>33069</amountOfSecuritiesAcquired>
            <paymentDate>08/31/2023</paymentDate>
            <natureOfPayment>Compensation</natureOfPayment>
        </securitiesToBeSold>
        <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
        <noticeSignature>
            <noticeDate>02/02/2024</noticeDate>
            <planAdoptionDates/>
            <signature>/s/ Bradford Lee Smith</signature>
        </noticeSignature>
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144
0001193119
XXXXXXXX
LIVE
0000789019
MICROSOFT CORPORATION
001-37845
One Microsoft Way
Redmond
WA
98052
(425) 882-8080
BRADFORD SMITH
Officer
Common
Morgan Stanley Smith Barney LLC Executive Financial Services
1 New York Plaza
8th Floor
New York
NY
10004
45000
18530028.00
7430436229
02/02/2024
NASDAQ
Common
08/31/2022
Restricted stock vesting under a registered plan
Issuer
N
5706
08/31/2022
Compensation
Common
02/28/2023
Restricted stock vesting under a registered plan
Issuer
N
3617
02/28/2023
Compensation
Common
08/30/2023
Restricted stock vesting under a registered plan
Issuer
N
2608
08/30/2023
Compensation
Common
08/31/2023
Restricted stock vesting under a registered plan
Issuer
N
33069
08/31/2023
Compensation
Y
02/02/2024
/s/ Bradford Lee Smith