<?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>0001899931</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>Numoto Takeshi</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Officer</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>FIDELITY BROKERAGE SERVICES LLC</name>
        <address>
          <com:street1>245 SUMMER STREET</com:street1>
          <com:city>BOSTON</com:city>
          <com:stateOrCountry>MA</com:stateOrCountry>
          <com:zipCode>02210</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>10000</noOfUnitsSold>
      <aggregateMarketValue>4154900.00</aggregateMarketValue>
      <noOfUnitsOutstanding>7434880776</noOfUnitsOutstanding>
      <approxSaleDate>11/22/2024</approxSaleDate>
      <securitiesExchangeName>NASDAQ</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>09/03/2024</acquiredDate>
      <natureOfAcquisitionTransaction>Stock Award</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>10000</amountOfSecuritiesAcquired>
      <paymentDate>09/03/2024</paymentDate>
      <natureOfPayment>Compensation</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Takeshi Numoto</name>
        <address>
          <com:street1>One Microsoft Way</com:street1>
          <com:city>Redmond</com:city>
          <com:stateOrCountry>WA</com:stateOrCountry>
          <com:zipCode>98052</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Microsoft</securitiesClassTitle>
      <saleDate>09/10/2024</saleDate>
      <amountOfSecuritiesSold>200</amountOfSecuritiesSold>
      <grossProceeds>82212.71</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Takeshi Numoto</name>
        <address>
          <com:street1>One Microsoft Way</com:street1>
          <com:city>Redmond</com:city>
          <com:stateOrCountry>WA</com:stateOrCountry>
          <com:zipCode>98052</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Microsoft</securitiesClassTitle>
      <saleDate>09/10/2024</saleDate>
      <amountOfSecuritiesSold>2300</amountOfSecuritiesSold>
      <grossProceeds>945365.94</grossProceeds>
    </securitiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>11/22/2024</noticeDate>
      <signature>Carmen Zamores as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Numoto Takeshi</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
