Google has lower list prices of $5 per user, per month or $50 per user, per year if you pay in advance. Microsoft's small-business-focused (fewer than 50 users) subscription is $6 per user, per month. Microsoft's entry-level, E1 enterprise subscription does not include the Office Web apps, which takes away much of the anywhere, any-device flexibility of the service. Most customers will want the second-tier, E2 subscription, at $16 per user, per month, which includes the Office Web apps. Subscription costs at all levels are not directly comparable in that Microsoft includes Lync communications capabilities (like multiparty online meetings and videoconferencing) not available from Google. Microsoft is also going way off list prices from what we hear from customers, but the starting point on paper is higher.