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                                                                   Exhibit 23.1

                         INDEPENDENT AUDITORS' CONSENT

  We consent to the incorporation by reference in this Amendment No. 1 to
Registration Statement No. 333-40998 of Microsoft Corporation on Form S-3 of
our report dated July 19, 1999, appearing in and incorporated by reference in
the Annual Report on Form 10-K of Microsoft Corporation for the year ended
June 30, 1999 and to the reference to us under the heading "Experts" in the
Prospectus, which is part of such Registration Statement.

Deloitte & Touche LLP
Seattle, Washington
July 31, 2000



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