Yes, Microsoft has been actively working on the development of a quantum computer. The company launched its quantum computing research project in 2006 and has made significant progress in the field since then. Microsoft's approach to quantum computing involves using a topological qubit, called a Majorana particle, which is expected to provide more stability and error resistance compared to other qubit implementations.
Microsoft has also developed a programming language called Q# (Q-sharp) specifically designed for quantum computing. Q# enables developers to write quantum algorithms and execute them on quantum simulators or actual quantum hardware.
Additionally, Microsoft has been collaborating with various academic institutions and research organizations to advance quantum computing research. In 2018, they announced the creation of the Microsoft Quantum Network, a community of organizations and individuals focused on developing practical applications of quantum computing.
While Microsoft's quantum computer is still in the research and development stage, the company has made significant investments and progress towards building a scalable, practical quantum computer. However, it's important to note that Microsoft has not yet released a fully functional, commercially available quantum computer.