R&D, Marketing, Sales, Finance, LCA, HR, and IT... I was under the assumption most of those jobs (minus R&D) were outsourced to various contractors anyway. It surprises me that Microsoft has 5000 employees in those fields, my guess is a lot of developers in the R&D field are going bye-bye. Sure, MS will cutback spending on the other areas, but for them, that probably doesn't involve reducing head-count. Not unless they classify contracted employees differently than any company I've ever worked for.