1
                                                                    Exhibit 23.1



                         INDEPENDENT AUDITORS' CONSENT


We consent to the incorporation by reference in this Registration Statement of
Microsoft Corporation on Form S-3 of the report 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. 


Deloitte & Touche LLP

Seattle, Washington

July 12, 1996