Microsoft is the world’s largest technological institution. They are also the founder of some application software. Now a day they are trying to capture the smartphone market by releasing new phone in the market. This is possible when the Microsoft purchase the possession from the NOKIA. After purchasing the possession of NOKIA they are releasing new smartphone in the market which is windows operating system. Now Microsoft wants to get the leading position of the smartphone market. After purchasing the mobile unit from the NOKIA, they are releasing the smartphone as their own brand. Microsoft also reaches the highest position in the smart phone market by releasing some new products. But Microsoft faces the great hazard because of most of the leading position is operated by the android operating system based phone. Recently Microsoft has been releasing some of its employees and the amount of these employees are 7800. Now they are conscious to release the new smartphone. Microsoft says that in the three categories they releasing maximum six smartphones every day. That means in every category they are able to release two smartphones. The three categories are that one for the medium level customers, another for the business people and the other for the premium or flag ship segment. The chief executive of the Microsoft SATYA NADELA communicates with her employees through the email about the new plan and programs to increase the sale of the products. In this email she prescribes, “We want to centralize our concentration. That’s why by using three segments we are releasing smartphone in the market. As a result by using this segment we are benefited in terms of working with hardware and software as well as we can increase our production quality and management, the buyer gets the highest safety in their device. The windows lover obviously like the flagship devices”. In her email NADELA also says, “We are trying to decorate our own way after purchasing the mobile unit from the NOKIA”. In this year Microsoft has been released some medium price devices. In this model including LUMIA 430 DUAL SIM, LUMIA 435, LUMIA 532, LUMIA 535, LUMIA 540, and LUMIA 640 AND LUMIA 640 XL. In 29th September the new operating system of the windows 10 has been released.