(Inspired by David Letterman of Top 10 Fame)...................

10. Microsoft wants to buy Yahoo to get  a cool sounding URL

09. Microsoft wants to buy Yahoo to get a bigger office in Silicon Valley

08. Microsoft wants to buy Yahoo to say it owns Mark Cuban's old Broadcast.com and revive it

07. Microsoft wants to buy Yahoo to say it will never get bigger in Search than number two

06. Microsoft wants to buy Yahoo  to say it will never get bigger in Search than number two and number two will continue to be a smaller and smaller percentage of the search market

05. Microsoft wants to buy Yahoo so that it can fire Jerry Yang and David Filo and its silly Board of Directors

04. Microsoft wants to buy Yahoo because Google really wants to own Yahoo

03. Microsoft wants to buy Yahoo so the press will stop writing and speculating about why Microsoft wants to buy Yahoo

02. Microsoft wants to buy Yahoo so that it can once and for all have a good name for the mish mash of Microsoft Internet brands

And the number one reason that Microsoft wants to buy Yahoo .....

01. So that it can rid itself of the problem of what to do with its $55 billion of cash.