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Exhibit 23.1
INDEPENDENT AUDITORS' CONSENT
We consent to the incorporation by reference in this Registration Statement
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 this
Registration Statement.
/s/ Deloitte & Touche LLP
Deloitte & Touche LLP
Seattle, Washington
July 7, 2000