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                                                                  EXHIBIT 23.1

                        INDEPENDENT AUDITIORS' CONSENT



We consent to the incorporation by reference in this Registration Statement of
Microsoft Corporation on Form S-3 of the reports of Deloitte & Touche LLP dated
July 17, 1995 (August 21, 1995 as to Contingencies Note) incorporated by
reference in the Annual Report on Form 10-K of Microsoft Corporation for the
year ended June 30, 1995, and to the reference to Deloitte & Touche LLP under
the heading "Experts" in the Prospectus, which is part of this Registration
Statement.

/s/ Deloitte & Touch LLP

Seattle, Washington
February 12, 1996