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 19, 1999,
included 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 Proxy Statement/Prospectus, which is part
of this Registration Statement.
Deloitte & Touche LLP
Seattle, Washington
October 29, 1999