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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 18, 2000,
appearing in and incorporated by reference in the Annual Report on Form 10-K
of Microsoft Corporation for the year ended June 30, 2000, and to the
reference to us under the heading "Experts" in the Prospectus, which is part
of this Registration Statement.

                                          /s/ Deloitte & Touche LLP

January 4, 2001
Seattle, Washington



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