Microsoft Corp is pushing forward with its plans to offer web based office software, and could be ready to rent out its desktop software over the internet by the first quarter of next year. The Financial Times on Wednesday got George Ming, group president for Microsoft Office, to admit that Microsoft had tested early versions of its online software and was pleased with its performance. Ming said there were no dates set for a product launch. One of the ISPs working with Microsoft on Office 2000 over the web, Verio Inc, said it expected to be ready to launch its service in the first quarter of next year. A spring launch could mean that Microsoft reaches the market before or simultaneously with Sun Microsystems Inc and its Star Office web applications product line. Further details are expected to emerge at Internet World in New York next week.