If there is one clear indication that Microsoft is seriously bent on taking over Yahoo that has got to be the recent memo issued by Microsoft Platforms & Services Division President Kevin Johnson to his employees. It was a long memo but among its highlights are the following: 

• Microsoft’s gave a compelling proposal to Yahoo and reiterates that it was as fair as Microsoft could possible offer to Yahoo
• There is no agreement yet between Yahoo and Microsoft
• If the proposal was finally accepted by Yahoo, the transaction shall close by 2^nd half of 2008
• Integration procedure will be carried out as carefully as possible so as not to affect current normal operations of the Division
• The proposal considers the current Yahoo employees in the integration process
• Microsoft employees should  stay focused with their current work while the transaction is on going.

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