Under the agreement, Samsung will obtain access to Microsoft patents that may be used in a range of Samsung's existing and future product lines.
The deal potentially covers computer products, set-top boxes, digital media players, camcorders, televisions, printers and home appliances.
Samsung will also obtain coverage from Microsoft for its customers' use of certain Linux-based products.
Likewise, Microsoft will gain access to Samsung's patent portfolio relating to digital media and computer-related inventions for its existing and future products. Samsung is the owner of one of the largest US patent portfolios.
"Offering customers elegant, highly desirable products requires advanced scientific research and design inspiration," said Shung Hyun Cho, senior vice president of the Digital Media R&D Centre at Samsung Electronics.
"Patent collaboration agreements like this expand access to ideas and lead to even more desirable products for our customers."
Microsoft has announced similar agreements in the past 12 months with companies such as Fuji Xerox, NEC, Nortel, Novell and Seiko Epson.
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