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Exhibit 23.1
INDEPENDENT AUDITORS' CONSENT
We consent to the incorporation by reference in this Registration Statement
on Form S-3 of Microsoft Corporation of our report dated July 19, 1999,
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
June 6, 2000
