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  <headerData>
    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001626431</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>Hogan Kathleen T</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Officer</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Matt Bridge, Merrill Lynch</name>
        <address>
          <com:street1>10400 NE 4th St, Suite 2500</com:street1>
          <com:city>Bellevue</com:city>
          <com:stateOrCountry>WA</com:stateOrCountry>
          <com:zipCode>98004</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>21500</noOfUnitsSold>
      <aggregateMarketValue>9756151.06</aggregateMarketValue>
      <noOfUnitsOutstanding>7432543865</noOfUnitsOutstanding>
      <approxSaleDate>05/21/2025</approxSaleDate>
      <securitiesExchangeName>NASDAQ</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>common</securitiesClassTitle>
      <acquiredDate>09/19/2019</acquiredDate>
      <natureOfAcquisitionTransaction>RSU vesting</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Microsoft compensation</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>1759</amountOfSecuritiesAcquired>
      <paymentDate>09/19/2019</paymentDate>
      <natureOfPayment>RSU vesting/shares withheld</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>common</securitiesClassTitle>
      <acquiredDate>09/18/2019</acquiredDate>
      <natureOfAcquisitionTransaction>RSU vesting</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Microsoft compensation</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>1351</amountOfSecuritiesAcquired>
      <paymentDate>09/18/2019</paymentDate>
      <natureOfPayment>RSU vesting/shares withheld</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>common</securitiesClassTitle>
      <acquiredDate>09/03/2019</acquiredDate>
      <natureOfAcquisitionTransaction>RSU vesting</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Microsoft compensation</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>15688</amountOfSecuritiesAcquired>
      <paymentDate>09/03/2019</paymentDate>
      <natureOfPayment>RSU vesting/shares withheld</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>common</securitiesClassTitle>
      <acquiredDate>08/29/2019</acquiredDate>
      <natureOfAcquisitionTransaction>RSU vesting</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Microsoft compensation</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>641</amountOfSecuritiesAcquired>
      <paymentDate>08/29/2019</paymentDate>
      <natureOfPayment>RSU vesting/shares withheld</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>common</securitiesClassTitle>
      <acquiredDate>09/19/2017</acquiredDate>
      <natureOfAcquisitionTransaction>RSU vesting</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Microsoft compensation</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>1683</amountOfSecuritiesAcquired>
      <paymentDate>09/19/2017</paymentDate>
      <natureOfPayment>RSU vesting/shares withheld</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>common</securitiesClassTitle>
      <acquiredDate>08/31/2017</acquiredDate>
      <natureOfAcquisitionTransaction>RSU vesting</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Microsoft compensation</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>378</amountOfSecuritiesAcquired>
      <paymentDate>08/31/2017</paymentDate>
      <natureOfPayment>RSU vesting/shares withheld</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>05/21/2025</noticeDate>
      <signature>Matt Bridge</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
