Microsoft's third-quarter earnings rose 65 percent as revenues were boosted by sales of its new Windows and Office programmes, the world's biggest software maker said.

Net profit was $4.93 billion, or 50 cents a share, up from $2.98 billion, or 29 cents a share, a year ago. Sales rose 32 percent to $14.4 billion, the company said.

That figure included revenue from upgrade coupons for Vista, which were sold over the year-end holidays but could only be recorded in the third quarter.

"This quarter marked the consumer launches of Windows Vista and the 2007 Microsoft Office system, and we are delighted with the positive customer response these products have received," chief operating officer Kevin Turner said in a statement.