EXHIBIT 23.1
INDEPENDENT AUDITORS' CONSENT
We consent to the incorporation by reference in this Registration Statement
of Microsoft Corporation on Form S-4 of our report dated July 22, 1996,
appearing in and incorporated by reference in the Annual Report on Form 10-K
of Microsoft Corporation for the year ended June 30, 1996. We also consent to
the reference to us under the headings "Selected Financial Data of Microsoft"
and "Experts" in such Registration Statement.
Deloitte & Touche, LLP
Seattle, Washington
April 30, 1997