Microsoft Offers $100,000+ for Most Innovative Business Idea
Applications, contest rules and additional information are available at IdeaWins.com. Submissions will be accepted through Jan. 31, 2007. A three-judge panel will review the highest scoring applications to determine four finalists who will be announced in February, and the winner will be chosen in March by the general public.
Sounds like a great opportunity!

Comments
Dear Sir,
Is this offer is limited to USA only?
I am in India and wish to participate …
Yes - US only and 21 and older only. From their FAQ:
“This contest is open to legal residents of the fifty (50) United States and the District of Columbia, aged 21 years or older.”