Microsoft may be regrouping following its much publicised initial failed bid for Yahoo but that hasn’t stopped the company pressing forward with plans to increase its search market share and grow its revenues from pay per click advertising.

It has announced plans to lure search engine users with a cash back promise to internet users buying online following a Microsoft Live search. The search engine has already signed up several big names to be part of its scheme including Barnes and Nobel and eBay.

Surfers will then earn cash back on any purchases they make, based on a sliding scale according to the value of the item purchased. This promotion comes after a Microsoft report found its search engine users were much more trusting of pay per click adverts.