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    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001601944</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>Capossela Christopher C</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Affiliate</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Charles Schwab Corporation</name>
        <address>
          <com:street1>3000 Schwab Way</com:street1>
          <com:city>Westlake</com:city>
          <com:stateOrCountry>TX</com:stateOrCountry>
          <com:zipCode>76262</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>40000</noOfUnitsSold>
      <aggregateMarketValue>12452400.00</aggregateMarketValue>
      <noOfUnitsOutstanding>7435487575</noOfUnitsOutstanding>
      <approxSaleDate>05/05/2023</approxSaleDate>
      <securitiesExchangeName>NASDAQ</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>08/31/2020</acquiredDate>
      <natureOfAcquisitionTransaction>RSU</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>3352</amountOfSecuritiesAcquired>
      <paymentDate>08/31/2020</paymentDate>
      <natureOfPayment>Equity Compensation</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>08/31/2021</acquiredDate>
      <natureOfAcquisitionTransaction>RSU</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>14177</amountOfSecuritiesAcquired>
      <paymentDate>08/31/2021</paymentDate>
      <natureOfPayment>Equity Compensation</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>02/28/2022</acquiredDate>
      <natureOfAcquisitionTransaction>RSU</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>4131</amountOfSecuritiesAcquired>
      <paymentDate>02/28/2022</paymentDate>
      <natureOfPayment>Equity Compensation</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>08/30/2022</acquiredDate>
      <natureOfAcquisitionTransaction>RSU</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>1278</amountOfSecuritiesAcquired>
      <paymentDate>08/30/2022</paymentDate>
      <natureOfPayment>Equity Compensation</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>08/31/2022</acquiredDate>
      <natureOfAcquisitionTransaction>RSU</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>17062</amountOfSecuritiesAcquired>
      <paymentDate>08/31/2022</paymentDate>
      <natureOfPayment>Equity Compensation</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Christopher C Capossela</name>
        <address>
          <com:street1>909 16TH AVE E</com:street1>
          <com:city>Seattle</com:city>
          <com:stateOrCountry>WA</com:stateOrCountry>
          <com:zipCode>98112</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>02/09/2023</saleDate>
      <amountOfSecuritiesSold>1000</amountOfSecuritiesSold>
      <grossProceeds>269373.83</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Christopher C Capossela</name>
        <address>
          <com:street1>909 16TH AVE E</com:street1>
          <com:city>Seattle</com:city>
          <com:stateOrCountry>WA</com:stateOrCountry>
          <com:zipCode>98112</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>02/13/2023</saleDate>
      <amountOfSecuritiesSold>1000</amountOfSecuritiesSold>
      <grossProceeds>272317.06</grossProceeds>
    </securitiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>05/05/2023</noticeDate>
      <signature>Christopher C Capossela</signature>
    </noticeSignature>
  </formData>
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144
0001601944
XXXXXXXX
LIVE
0000789019
MICROSOFT CORP
001-37845
ONE MICROSOFT WAY
REDMOND
WA
98052-6399
425-882-8080
Capossela Christopher C
Affiliate
Common
Charles Schwab Corporation
3000 Schwab Way
Westlake
TX
76262
40000
12452400.00
7435487575
05/05/2023
NASDAQ
Common
08/31/2020
RSU
Issuer
N
3352
08/31/2020
Equity Compensation
Common
08/31/2021
RSU
Issuer
N
14177
08/31/2021
Equity Compensation
Common
02/28/2022
RSU
Issuer
N
4131
02/28/2022
Equity Compensation
Common
08/30/2022
RSU
Issuer
N
1278
08/30/2022
Equity Compensation
Common
08/31/2022
RSU
Issuer
N
17062
08/31/2022
Equity Compensation
N
Christopher C Capossela
909 16TH AVE E
Seattle
WA
98112
Common
02/09/2023
1000
269373.83
Christopher C Capossela
909 16TH AVE E
Seattle
WA
98112
Common
02/13/2023
1000
272317.06
05/05/2023
Christopher C Capossela