Got a business idea? A creative small-business idea? Tell Microsoft about it. You could win $100,000 in business startup capital and one year rent-free Manhattan storefront plus the infrastructure and software necessary for the business to take off. Microsoft claims that the initiative is more than a media stunt designed to push Microsoft Office Accounting 2007.

"We know there are lots of great ideas out there from people just waiting to start their own business, and we want to make their dream come true," said Rajat Taneja, general manager of Small Business Applications and Services at Microsoft. "The Ultimate Challenge is all about getting entrepreneurs to take steps toward living their dream and pursuing the spirit of Americana. The idea behind this contest is to galvanize entrepreneurs into action and make sure they have the right tools, such as Office Accounting Express, to translate their vision into reality."

Microsoft revealed that the www.ideawins.com will accept applications until January 31, 2007. A three-judge panel will choose a total of four finalists with the highest scoring applications. The final vote will be left out to the public. The Ultimate Challenge is available only in the United States.

"Submissions will be judged and scored on the following criteria: marketing approach, financial and logistic feasibility, originality, and public interest. Each category will have a point value of 25 points, and the total will determine the final score. The top scoring submissions will then be reviewed by the judges with a new scoring section - a vote from the public worth 25 points," stated Microsoft in a press release.