Microsoft today announced a minor restructuring to help it craft a new generation of Internet-based software and services.

The company said it has merged its Windows operating system and software developer divisions as part of its revised Web focus.

The combined entity will meld Microsoft´s operating system division with a unit that makes an array of e-commerce software products, a spokeswoman said. The software developer division includes Microsoft´s popular Visual Studio tools and the SQL Server database software.

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