PC sales are in decline, quite a few folks expect more declines for rest of 2013. Surface RT proved a disaster as a means to transition customers to MSFT touchscreen software and hardware and RT price was extremely expensive for what you got (what you didn't get, really), Win 8 not acceptable, so MSFTbrought out Win 8.1 IMHO, Win 8.1 software and hardware, XBox One sales, would have to sell big time to properl stock price northbound and I don 't see it this year. Perhaps $40 until 2014, but we may get some more MSFTmisteps to once again deny us shareholders/investors. Looks like the fabled restructuring was management's effort in showing it is doing something, fer sure it knew long before today how bad things really are. I stand to be corrected, but other than one or two folks who headed for greener pastures, that restructuring was just moving same folks around, nes pas?