Microsoft has been partnering up with everyone from MCI to BSkyB. MTV is also one of their latest allies in their attempt to re-conquer a market that they'd solidified. With them, Microsoft has let loose Urge, their response to iPod threat.

This latest service will give back to its users and let them access to over two million songs. They will not only be able to listen to music, but users also have access to MTV sister television channels the likes of VH1. Microsoft is recently trying to capture the entertainment industry and this subscription service is one of the ways that it plans on competing with the already well established iPod service offered by MAC.

This was recently promoted at the International Consumer Electronics Show in Las Vegas where Microsot's Bill Gates and superstar Justin Timberlake both promoted the service. Timberlake said that "Urge offers artists like myself a new way to reach music fans with a ton of options to play, interact with and buy music."

With other interview being taken, Will Findlater, from the technology magazine Stuff, stood out by saying Apple has sold over 100 million songs in Europe, so there is an awful lot of work for Microsoft to do… However, I think they are in for the long haul, and MTV wouldn't sign up to this lightly."

What's important to note is that Microsoft is noticeably on the offence right from the start of the new year.