Microsoft will unveil on June 1 its strategy for integrating the future of its Windows operating systems further into the Internet.

Just as the government is recommending splitting Microsoft into two companies, the software maker is set to unveil its new strategy for Web-based services, which may tie the company's applications and operating systems businesses closer than ever before. On June 1, at the Forum 2000 event at its Redmond, Wash. headquarters, Microsoft president Steve Ballmer will unveil the Next Generation of Windows Services (NGWS). The presumed company-wide initiative is seen as Microsoft's defense against a series of attacks from Web-based rivals, applications, and upcoming operating systems like Linux and the Palm operating systems. In addition to Ballmer, vice presidents Rick Belluzzo, who heads up MSN; Bob Muglia, head of the business productivity group; and Paul Maritz, head of the platform strategy and development group, will also participate in the day-long event. NGWS will attempt to address the preponderance of new devices capable of accessing the Internet, wireless appliances, and new Web- based Internet services, analysts say, while at the same time preserving Microsoft's Windows market share.