Commenting on its 35% jump in fiscal second quarter profits (see page five), Microsoft Corp says that record shipments of Windows contributed and that applications for the Apple Computer Inc Macintosh and for Windows also stood at record levels; the company says that fiscal third quarter results should roughly match the second, and that estimated Windows sales of 1m a month were conservative for the past three months; it is also chortling over Intel Corp’s strong sales of microprocessors since its effect has not yet hit the retail market – the chips have to get out to the hardware manufacturers and we have to put them in the boxes and we have to get them out into the channel, it said, noting that Microsoft may feel the financial boost in its fiscal fourth quarter in the summer, and beyond that.