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After failing to spend $45 billion to acquire Yahoo–in order to compete with Google–Microsoft finds itself with money burning a hole in its corporate pocket.

ZDNet believes that Microsoft will spend some of that money on securing a partnership deal with computer manufacturer Dell. A deal that comes with a welcomed BOGO (buy one get one) as Microsoft would actually replace Google as Dell’s default search provider.

My sources say that Microsoft has offered Dell sweet enough terms to entice the PC maker to replace its search-preload deal with Google with a comparable offering from Microsoft.

Neither Microsoft nor Dell are commenting on what they call “rumors and speculation” but that doesn’t mean negotiations are not ongoing.

$45 billion goes a long way towards buying market-share and Microsoft’s “sweeten the pot” approach is the same that Google used to secure many of its partnerships in the first place.

What do you think? Can Microsoft get this done or will Google go all out to prevent Microsoft from muscling in on Dell?

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