From http://money.cnn.com/magazines/fortune/fortune_archive/2007/...
<< But he does break down the total number allegedly violated - 235 - into categories. He says that the Linux kernel - the deepest layer of the free operating system, which interacts most directly with the computer hardware - violates 42 Microsoft patents. The Linux graphical user interfaces - essentially, the way design elements like menus and toolbars are set up - run afoul of another 65, he claims. The Open Office suite of programs, which is analogous to Microsoft Office, infringes 45 more. E-mail programs infringe 15, while other assorted FOSS programs allegedly transgress 68. >>
So who must they sue? Right now, I'm sure Microsoft enjoys being perceived as less lawsuit-happy than Apple.
Whether or not these patent claims are legitimate or not, some Android vendors apparently found that it was more cost-effective to license rather than battle it out in court.
[1] http://www.neowin.net/news/micorosft-no-longers-considers-li...