Microsoft is making a second round of redundancies as part of its plans to cut 5,000 jobs.
The company said a number of UK positions have been affected, representing about 5% of its 2,880 people based in the UK.
Microsoft said, "We are working closely with affected employees to help them through this difficult transition. While job reductions are always difficult, we need to rebalance resources against our priorities in the current climate and we will continue to evaluate our business to ensure that our investments are aligned to current and future revenue opportunities."
The company is banking that users will upgrade to Windows 7 this year and start using its Live software as a service.
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