INCOME TAXES (Details) (USD $) In Millions, unless otherwise specified	12 Months Ended
	May 31, 2012	May 31, 2011	May 31, 2010
Components of Deferred Tax Assets [Abstract]
Accruals and allowances	$ 609	$ 543
Employee compensation and benefits	905	742
Differences in timing of revenue recognition	196	305
Depreciation and amortization	253	483
Tax credit and net operating loss carryforwards	2,537	2,675
Other	50	119
Total deferred tax assets	4,550	4,867
Valuation allowance	(728)	(772)
Net deferred tax assets	1,396	2,105
Components of Deferred Tax Liabilities [Abstract]
Unrealized gain on stock	(130)	(130)
Acquired intangible assets	(1,974)	(1,816)
Unremitted earnings	(322)	(44)
Total deferred tax liabilities	(2,426)	(1,990)
Geographical Breakdown of Income Before Provision for Income Taxes [Abstract]
Domestic	6,284	6,378	4,282
Foreign	6,678	5,033	3,961
Income before provision for income taxes	12,962	11,411	8,243
Gross Unrecognized Tax Benefits Including Acquisitions [Abstract]
Gross unrecognized tax benefits as of June 1	3,160	2,527	2,262
Increases related to tax positions from prior fiscal years	99	128	94
Decreases related to tax positions from prior fiscal years	(169)	(102)	(491)
Increases related to tax positions taken during current fiscal year	522	639	813
Settlements with tax authorities	(187)	(23)	(88)
Lapses of statutes of limitation	(84)	(53)	(48)
Other, net	(65)	44	(15)
Total gross unrecognized tax benefits as of May 31	3,276	3,160	2,527
Provision for Income Taxes [Abstract]
Federal	1,611	1,817	1,307
State	257	263	299
Foreign	1,104	1,037	1,013
Total current provision	2,972	3,117	2,619
Federal	267	(179)	(380)
State	14	14	(76)
Foreign	(272)	(88)	(55)
Total deferred provision (benefit)	9	(253)	(511)
Total provision for income taxes	$ 2,981	$ 2,864	$ 2,108
Effective income tax rate	23.00%	25.10%	25.60%