Subsidiaries of Registrant

EXHIBIT 21

SUBSIDIARIES OF THE COMPANY

The following is a list of subsidiaries of the Company as of June 30, 2007, omitting subsidiaries which, considered in the aggregate, would not constitute a significant subsidiary.

 

NAME    WHERE INCORPORATED

Fidalgo Insurance Company

   United States

Flat Island Company

   Ireland

MACS Holdings Limited

   Bermuda

Microsoft Asia Island Limited

   Bermuda

Microsoft Capital Group, LP

   United States

Microsoft (China) Company, Limited

   China

Microsoft Company, Limited

   Japan

Microsoft EMEA Cost Share, LLC

   United States

Microsoft General Management Company

   United States

Microsoft Global Finance

   Ireland

Microsoft International BV

   Netherlands

Microsoft Investments, Inc.

   United States

Microsoft Ireland Capital

   Ireland

Microsoft Ireland Operations Limited

   Ireland

Microsoft Korea, Inc.

   Korea

Microsoft Licensing, GP

   United States

Microsoft Manufacturing BV

   Netherlands

Microsoft Online, LP

   United States

Microsoft Operations Pte Ltd

   Singapore

Microsoft Operations Puerto Rico, LLC

   Puerto Rico

Microsoft R-Holdings, Inc.

   United States

Microsoft Regional Sales Corporation

   United States

Microsoft T-Holdings, Inc.

   United States

MOL Corporation

   United States

Round Island One

   Ireland