-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 Dl/wcPwV1Pp0Bkyzwz/f0s+VEUkCvt4A1Hc1dXh3QdHwQrtJ8mY4vFBQE1SvWtnQ
 2oe3jBAtZwfUY0FZMF1Y9Q==

<SEC-DOCUMENT>0001193117-03-000014.txt : 20030512
<SEC-HEADER>0001193117-03-000014.hdr.sgml : 20030512
<ACCEPTANCE-DATETIME>20030512124251
ACCESSION NUMBER:		0001193117-03-000014
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20030502
FILED AS OF DATE:		20030512

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			SHIRLEY JON A
		CENTRAL INDEX KEY:			0001193117

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-14278
		FILM NUMBER:		03692136

	MAIL ADDRESS:	
		STREET 1:		ONE MICROSOFT WAY
		CITY:			REDMOND
		STATE:			WA
		ZIP:			98052-6399

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MICROSOFT CORP
		CENTRAL INDEX KEY:			0000789019
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				911144442
		STATE OF INCORPORATION:			WA
		FISCAL YEAR END:			0630

	BUSINESS ADDRESS:	
		STREET 1:		ONE MICROSOFT WAY #BLDG 8
		STREET 2:		NORTH OFFICE 2211
		CITY:			REDMOND
		STATE:			WA
		ZIP:			98052
		BUSINESS PHONE:		4258828080

	MAIL ADDRESS:	
		STREET 1:		ONE MICROSOFT WAY - BLDG 8
		STREET 2:		NORTH OFFICE 2211
		CITY:			REDMOND
		STATE:			WA
		ZIP:			98052-6399
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>edgar.xml
<DESCRIPTION>PRIMARY DOCUMENT
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>
    <schemaVersion>X0101</schemaVersion>

<documentType>4</documentType><periodOfReport>2003-05-02</periodOfReport>
<issuer><issuerCik>0000789019</issuerCik>
        <issuerName>MICROSOFT CORP</issuerName>
<issuerTradingSymbol>MSFT</issuerTradingSymbol></issuer><reportingOwner><reportingOwnerId><rptOwnerCik>0001193117</rptOwnerCik>
            <rptOwnerName>SHIRLEY JON A</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>  </rptOwnerStreet1>
            <rptOwnerStreet2>  </rptOwnerStreet2>
            <rptOwnerCity>  </rptOwnerCity>
            <rptOwnerState>  </rptOwnerState>
            <rptOwnerZipCode>  </rptOwnerZipCode>
        </reportingOwnerAddress>
<reportingOwnerRelationship>
<isDirector>1</isDirector><isOfficer>0</isOfficer><isTenPercentOwner>0</isTenPercentOwner><isOther>0</isOther></reportingOwnerRelationship></reportingOwner><nonDerivativeSecurity><securityTitle><value>Common Stock</value></securityTitle><transactionDate><value>2003-05-02</value></transactionDate><transactionCoding><transactionFormType>5</transactionFormType><transactionCode>G</transactionCode><equitySwapInvolved>0</equitySwapInvolved></transactionCoding><transactionAmounts><transactionShares><value>74335</value></transactionShares><transactionValue><value>25.93</value></transactionValue><transactionAcquiredDisposedCode><value>D</value></transactionAcquiredDisposedCode></transactionAmounts><postTransactionAmounts><sharesOwnedFollowingTransaction><value>7919295</value></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>D</value></directOrIndirectOwnership><natureOfOwnership><value></value></natureOfOwnership></ownershipNature></nonDerivativeSecurity><no
nDerivativeSecurity><securityTitle><value>Common Stock</value></securityTitle><transactionDate><value>2003-05-08</value></transactionDate><transactionCoding><transactionFormType>5</transactionFormType><transactionCode>G</transactionCode><equitySwapInvolved>0</equitySwapInvolved></transactionCoding><transactionAmounts><transactionShares><value>72024</value></transactionShares><transactionValue><value>25.93</value></transactionValue><transactionAcquiredDisposedCode><value>D</value></transactionAcquiredDisposedCode></transactionAmounts><postTransactionAmounts><sharesOwnedFollowingTransaction><value>7847271</value><footnoteId id="F1"/></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>D</value></directOrIndirectOwnership><natureOfOwnership><value></value></natureOfOwnership></ownershipNature></nonDerivativeSecurity><nonDerivativeSecurity><securityTitle><value>Common Stock</value></securityTitle><transactionDate><value>1988-08-08</value><footnoteId id="F2
"/></transactionDate><transactionCoding><transactionFormType>4</transactionFormType><transactionCode>J</transactionCode><equitySwapInvolved>0</equitySwapInvolved><footnoteId id="F3"/></transactionCoding><transactionAmounts><transactionShares><value>0</value></transactionShares><transactionValue><value>0</value></transactionValue><transactionAcquiredDisposedCode><value>A</value></transactionAcquiredDisposedCode></transactionAmounts><postTransactionAmounts><sharesOwnedFollowingTransaction><value>1308940</value></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>I</value></directOrIndirectOwnership><natureOfOwnership><value>Shirley Family Limited Partnership</value></natureOfOwnership></ownershipNature></nonDerivativeSecurity><footnotes><footnote id="F1">Total amount beneficially owned is adjusted to reflect the amendment filed on April 14, 2003.</footnote><footnote id="F2">In the Section 16 Electronic Reporting Frequently Asked Questions released by the
 SEC on May 1, 2003, the SEC has designated &amp;quot;08/08/1988&amp;quot; as a &amp;quot;dummy date&amp;quot; until the electronic system is modified.  This line reports end of period indirect holdings for this reporting person, and 08/08/1988 is not a transaction date related to these securities.</footnote><footnote id="F3">There has been no transaction in the indirect holdings for this reporting person</footnote></footnotes><ownerSignature><signatureName>John A. Seethoff, Attorney-in-Fact for Jon A. Shirley</signatureName><signatureDate>2003-05-09</signatureDate></ownerSignature></ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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